《多邊公約》（MLI）對安道爾生效

編譯：思邁特財稅國際稅收服務團隊

《多邊公約》(2016年)于2022年1月1日對安道爾生效。安道爾于2017年6月7日簽署了該公約，并于2021年9月29日交存了其最后的MLI立場，包括由MLI涵蓋的 7 個稅務協定。要使一項協定為MLI所涵蓋，簽署雙方必須：(a)加入該公約；(b)將對方列入其涵蓋的稅務協定清單；(c)交存其批準書。

了解詳情，請查閱以下NEWS

NEWS：Multilateral Instrument (MLI) Enters Into Force in Respect of Andorra

     Source：IBFD Tax Treaties Unit ·     

On 1 January 2022, the Multilateral Convention (2016) (MLI) entered into force in respect of Andorra. Andorra signed the convention on 7 June 2017 and deposited its final MLI Position on 29 September 2021, including the 7 tax treaties that it wishes to be covered by the MLI. For a treaty to be covered by the MLI, both signatories need to have a) joined the convention, b) included each other in their list of covered tax agreements, and c) deposited their instruments of ratification. In the case of Andorra, this means that the following treaties will now be affected by the MLI:

Andorra - France Income Tax Treaty (2013);

Andorra - Liechtenstein Income and Capital Tax Treaty (2015);

Andorra - Luxembourg Income and Capital Tax Treaty (2014);

Andorra - Malta Income Tax Treaty (2016);

Andorra - Portugal Income Tax Treaty (2015);

Andorra - Spain Income Tax Treaty (2015); and

Andorra - United Arab Emirates Income Tax Treaty (2015).