The government of Andorra on 28 June 2017 adopted a proposed amendment to the Tax Act. The amendments are intended to incorporate a number of BEPS-related measures and adapt Andorran legislation to the EU ECOFIN Code of Conduct.

The measures include the following:

Country-by-Country (CbC) Reporting

The Tax Act would be amended by adding new articles 16 bis to 16 quater. The articles provide…