The income Tax Treaty between Andorra and France will enter into force on 1 July 2015. The treaty, signed 2 April 2013, is the first of its kind between the two countries. Taxes Covered The treaty covers Andorran corporation tax, tax on income from economic activities, tax on income of non-residents, and real estate capital gains tax. It covers French income tax, corporation tax, and contributions on corporation tax. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company directly holding at least 10% of the paying company's capital; otherwise 15% Interest - 0% when paid in...