The Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025
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Change 1
2 Double taxation and international tax enforcement arrangements to have effect
It is declared that— (a) the arrangements specified in the Convention and Notes Verbale set out in the Schedule to this Order have been made with the Principality of Andorra, (b) those arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax, and taxes of a similar character imposed by the laws of the Principality of Andorra, and relate to international tax enforcement, and (c) it is expedient that those arrangements should have effect.
2 Double taxation and international tax enforcement arrangements to have effect
It is declared that— (a) the arrangements specified in the Convention and Notes Verbale set out in the Schedule to this Order have been made with the Principality of Andorra, (b) those arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax, and taxes of a similar character imposed by the laws of the Principality of Andorra, and relate to international tax enforcement, and (c) it is expedient that those arrangements should have effect.
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