Country-by-Country Reporting – Compilation of 2023 Peer Review Reports

Andorra

Overview of CbC reporting requirements

First reporting fiscal year: Commencing on or after 1 January 2018

Consolidated group revenue threshold: EUR 750 million

Filing deadline: 12 months following the end of the reporting fiscal year

Local filing required: Yes

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2017/2018

Summary of recommendations

 

Area of implementation	Recommendations for improvement
Domestic legal and administrative framework	None.
Exchange of information framework	None.
Appropriate use	None.

The domestic legal and administrative framework

Andorra confirms that its rules have not changed and continue to be applied effectively. Andorra continues to meet all terms of reference.

The exchange of information framework

Andorra confirms that its rules have not changed and continue to be applied effectively. Andorra continues to meet all terms of reference.

Appropriate use of CbC reports

Andorra confirms that its rules have not changed and continue to be applied effectively. Andorra continues to meet all terms of reference.