On 29 September 2021, Andorra deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Based on the date of deposit, the MLI will enter into force for Andorra on 1 January 2022, although its entry into force for Andorra's covered agreements (tax treaties) will depend on the ratification o…