On 20 April 2016, the Italian Senate approved for ratification the pending tax information exchange agreement with Andorra. The agreement, signed 22 September 2015, is the first of its kind between the two countries and is in line with the OECD standard for information exchange. It will enter into force once the ratification instruments are exchanged, and will apply for criminal tax matters from the date of its entry into force and for other tax matters for tax periods beginning on or after that date.
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