The income and capital tax treaty between Andorra and the Netherlands enters into force on 31 December 2024. The treaty, signed 12 October 2023, 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 tax payable on capital gains in immovable property transfers. It covers Dutch income tax, wages tax, company tax, dividend tax, and withholding tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities of the Contracting States will determine its...