The tax information exchange agreement between Andorra and Belgium entered into force on 13 January 2015. The agreement, signed 23 October 2009, is the first of its kind between the two countries and is in line with the OECD standard for information exchange. The agreement applies for criminal tax matters from the date of its entry into force, and for other matters from 1 January 2016. A protocol to the agreement, signed the same date, states that a full tax treaty will be negotiated after Andorra has introduced a tax on the profits of companies. A corporate income tax was...