Andorra

2. Bilateral Investment Agreements and Taxation Treaties

Andorra has bilateral agreements with France (2003), Spain (2003), and Portugal (2007). No bilateral investment treaty exists between Andorra and the United States.
Since 2009, Andorra has signed bilateral agreements for the exchange of fiscal information with 24 countries. All those agreements are ratified and in force.
In 2014, Andorra became the 48th signatory to the OECD Declaration on Automatic Exchange of Information in Tax Matters , which commits countries to end bank secrecy for tax evasion purposes.
Andorra signed a Non-Double Taxation agreement with France, Spain, Portugal, Luxembourg, Liechtenstein, Malta, Cyprus, and United Arab Emirates, and is currently negotiating other such agreements.