Andorra has ten tax agreements in force, as reported in its response to the Peer Review questionnaire. Each of those agreements complies with the minimum standard.
Andorra signed the MLI in 2017 and deposited its instrument of ratification on 29 September 2021, listing its non-compliant agreements. The MLI entered into force for Andorra on 1 January 2022. The agreements modified by the MLI came into compliance with the minimum standard once the provisions of the MLI take effect.
Andorra is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1