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Andorre


  • 14-April-2022

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Andorra (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Andorra.

  • 30-septembre-2021

    Français

    L'Andorre, la Namibie et l'Espagne prennent de nouvelles mesures pour renforcer leurs conventions fiscales

    La Namibie a signé aujourd'hui la Convention multilaterale pour la mise en oeuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices (la Convention), devenant ainsi la 96e juridiction à adhérer à la Convention. Plus tôt dans la semaine, l'Andorre et l'Espagne ont déposé leur instrument de ratification de la Convention.

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  • 27-July-2020

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Andorra (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by Andorra.

  • 27-July-2020

    English

    OECD releases stage 1 peer review reports on dispute resolution for Andorra, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia

    The work on BEPS Action 14 continues with today's publication of the ninth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

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  • 18-November-2019

    English

    OECD invites taxpayer input on tenth batch of dispute resolution peer reviews

    The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam, and invites taxpayers to submit input on specific MAP-related issues by 16 December 2019.

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  • 12-November-2019

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Andorra 2019 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Andorra.

  • 15-July-2019

    English

    OECD invites taxpayer input on ninth batch of dispute resolution peer reviews

    The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Anguilla, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia, and invites taxpayers to submit input on specific MAP-related issues by 12 August 2019.

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  • 19-octobre-2016

    Français

    Andorre adhère au Cadre inclusif sur BEPS

    Suite à la première réunion du Cadre inclusif sur BEPS à Kyoto, au Japon, le 30 juin-1 juillet, et la réunion régionale pour l'Amérique latine et les Caraïbes, tenue à Montevideo, Uruguay, 21-23 septembre, plusieurs pays et territoires se joignent à la cadre. L’Andorre a formellement adhéré au nouveau cadre inclusif, ce qui porte à 86 le nombre total de pays et de juridictions qui y participent sur un pied d'égalité.

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  • 10-novembre-2010

    Français

    Liste des paradis fiscaux non coopératifs

    Dans son rapport publié en 2000 l’OCDE a identifié un certain nombre de juridictions comme paradis fiscaux. Entre 2000 et avril 2002, 31 juridictions ont officiellement pris des engagements pour mettre en œuvre les Principes de l’OCDE en matière de transparence et d’échange effectif de renseignements en matière fiscale.

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  • 28-August-2009

    English, , 36kb

    Agreement between Andorra and Netherlands for the exchange of information relating to tax matters

    Agreement between Andorra and Netherlands for the exchange of information relating to tax matters

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