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Update - Italy Confirms Entry into Force of TIEA with Andorra

23 June 2017

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Treaty Development

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Italy-Andorra

On 19 June 2017, the Italian Department of Finance published a release announcing that the tax information exchange agreement with Andorra entered into force on 8 June 2017, and not 27 March as previously reported. The agreement, signed 22 September 2015, is the first of its kind between the two countries. It applies for criminal tax matters from the date of its entry into force and for other tax matters for tax periods beginning on or after 1 January 2018 (from date of entry into force where there is no tax period).