On the 28 July 2015 the Principality of Andorra entered into a double taxation agreement (DTA) with the United Arab Emirates to prevent double taxation between the two states. The text of the DTA fully complies with the OECD’s requirements on transparency and exchange of information to prevent tax avoidance.
The DTA completed the ratification process in the UAE with publication of President’s decree in late 2016 before being approved by the Andorran parliament. With the ratification process complete the Treaty came into full effect between the two states on 1 August 2017.
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