The income tax treaty between Andorra and Portugal will enter into force on 23 April 2017. The treaty, signed on 27 September 2015, 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 immovable property transfers. It covers Portuguese personal income tax, corporate income tax, and surtaxes on corporate income tax. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company that has directly held at least 10% of the paying company's capital for a...