Andorra published a notice in the Official Gazette on 16 January 2024 on the ratification of the pending income and capital tax treaty with Iceland. The treaty, signed 28 February 2023, is the first of its kind between the two countries. Taxes Covered The treaty covers Andorran corporate income tax, personal income tax, tax on income of non-residents, and capital gains tax on property transfers. It covers Icelandic income taxes to the state and income tax to the municipalities. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities of the Contracting...