This report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by Andorra.
This peer review covers Andorra’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is...
Andorra was first reviewed during the 2017/2018 peer review. This report is supplementary to Andorra’s 2017/2018 peer review report (OECD, 2018[1]). Since the last peer review, Andorra has introduced legislation in order to implement CbC Reporting...
1. Consistent with the agreed methodology this first annual peer review covers: (i) the domestic legal and administrative framework, (ii) certain aspects of the exchange of information framework as well as (iii) certain aspects of the confidentiality...
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