The main regulatory frameworks to promote the exchange of fiscal information


Automatic exchange of information exchange of information (AEI)

On 16 June 2014 Andorra became the 48th signatory country of the OECD Declaration on Automatic Exchange of Information on Tax Matters.

Implementation of the automatic exchange of fiscal information (AEOI)

Q&A about the international standard regulated by the Common Reporting Standard that establishes how the authorities of the signatory countries exchange banking information.

Agreement on the exchange of information between Andorra and the European Union

Q&A about the agreement on the automatic exchange of fiscal information between the Principality of Andorra and the European Union which took effect on 1 January 2017.

International information exchange agreements

Date of signing of agreements fiscal information-sharing agreements upon request and effective date.

Double taxation agreements

These are international treaties entered into for the purpose of avoiding double taxation through a series of measures taken by the parties to the treaty.

Information upon request

On 7 September 2009, the General Council adopted Law 3/2009 which regulates the sharing of fiscal information upon request.

Evolution of Andorran transparency legislation

In 2004 Andorra signed an agreement with the European Union on the taxation of savings income. Since then, Andorran regulations have been evolving steadily towards transparency.


BEPS (Base Erosion and Profit Shifting) is a term that refers to tax planning strategies used by multinational companies to shift their profits to countries with little or no taxation.

What is the purpose of American FATCA regulation?

The regulation aims to control tax evasion by identifying citizens and residents of the United States who withdraw funds deposited in foreign institutions.

ISDA, a framework of reference for standard contracts

ISDA is an organisation that works for transparency in the derivatives market with more than 850 member institutions from 68 countries around the world.


International Monetary Fund

Andorra becomes the 190th member of the international body.