Between 2015 and 2016, the European Union (EU) established agreements with Andorra, Liechtenstein, Monaco, and San Marino. These agreements enable the reciprocal automatic exchange of financial account information between tax authorities in accordance with the latest EU Directive on Administrative Cooperation (DAC) and the OECD's Common Reporting Standard.
On October 13, 2025, the Commission enhanced its tax cooperation frameworks with Andorra, Liechtenstein, Monaco, and Sa…