Andorra has published Law 3/2020 of 23 March 2020 on exceptional and urgent measures in response to the COVID-19 pandemic. Specific tax measures of the law include the following: Tax payment deferral or payment in installments may be applied for by taxpayers that are unable to pay their tax debts due to the exceptional measures taken in response to COVID-19, without interest or guarantee requirements; The payment of business activities tax is deferred beyond 30 June 2020 (deferred until emergency period is ended); The calculation for the advance corporate tax payments for the period 1 January to 31 May 2020...