On December 3, 2015 the OECD issued a press release in which it announced that on that same dayAndorra signed the Multilateral Competent Authority Agreement (MCAA), bringing the total number of signatories to 75.

 

Andorra signed the MCAA during a meeting of experts on automatic exchange of information convened by the Global Forum on Transparency and Exchange of Information for Tax Purposes in New Delhi, India.

 

The Convention on Mutual Administrative Assistance in Tax Matters provides a comprehensive multilateral framework for the exchange of information and assistance in tax collection. Its coverage includes administrative assistance between tax authorities for information exchange on request, automatic exchange of information, simultaneous tax examinations and assistance in the collection of tax debts.

 

Click here to be forwarded to the list of the SIGNATORIES OF THE MULTILATERAL COMPETENT AUTHORITY AGREEMENT AND INTENDED FIRST INFORMATION EXCHANGE DATE (status as of December 3, 2015) as available on the website of the OECD, which will open in a new window.

 

 

 

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