The income and capital tax treaty between Andorra and the United Kingdom was signed on 20 February 2025. It 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 of immovable property. It covers UK income tax, corporation tax, and capital gains tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty by mutual...