The income and capital tax treaty between Andorra and the Czech Republic entered into force on 31 October 2023. The treaty, signed 23 November 2022, 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 for fiscal non-residents, and tax payable on the increase in value in immovable property transfers. It covers Czech tax on income of individuals, tax on income of legal persons, and tax on immovable property. Residence If a person other than an individual is considered resident in both Contracting States, the...