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Andorra White-Listed By OECD Following Nordic Pacts,
by Ulrika Lomas, Tax-News.com, Brussels
Friday, February 26, 2010
The Principality of Andorra has achieved recognition as a territory that has substantially implemented
the internationally-agreed standard in transparency and tax information exchange
with the signing of seven additional information exchange agreements with the
Nordic countries - Denmark, the Faroe Islands, Finland, Greenland, Iceland, Norway
and Sweden.
Prior to the signing, Andorra had concluded 10 other Tax Information Exchange
Agreements (TIEAs) – including agreements with France, Spain and Portugal. The
signing with the Nordic group brings the territory’s total of such agreements
to seventeen, far exceeding the twelve TIEA quota set by G20 in April 2009.
Accordingly, Andorra now moves onto the Organization for Economic Cooperation and Devlopment (OECD) ‘white list’.
Andorra is the 21st jurisdiction to have moved into the “substantially-implemented”
category since April 2009. As part of its commitment to implement the OECD standard,
Andorra has also recently passed legislation to enable its authorities to exchange
information, including bank information, with tax authorities in other countries.
Andorra is a member of the Global Forum on Transparency and Exchange of Information
for Tax Purposes and has agreed to participate in a peer review of its laws
and practices in this area.
Pascal Saint-Amans, head of the Global Forum Secretariat, said: “I am
very pleased with the progress Andorra has made. Just one year ago it was still
on the OECD’s list of uncooperative tax havens, and now it has made a
commitment, changed its laws and has substantially implemented the agreed standard.”
.
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