The income and capital tax treaty between Andorra and Croatia entered into force on 31 October 2023. The treaty, signed 14 October 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 capital gains in immovable property transfers. It covers Croatian profit tax, income tax, and the surtax on income tax. Withholding Tax Rates Dividends - 5% Interest - 5% Royalties - 5% Capital Gains The following capital gains derived by a resident of one Contracting State...