Intercanvi espontani d’informació en matèria fiscal

Law 10/2017 of 25 May on the exchange of information on request and the spontaneous exchange of information on tax matters is applicable to the spontaneous exchange of information on tax matters between Andorra and other States on the basis of an international agreement or convention.In this case, the information is not sent in reply to a prior request, but rather the reporting state presumes, on the basis of the information that it has available, that there is a possible interest on the part of the other state. The Convention on mutual administrative assistance envisages the cases in which the aforementioned exchange of information takes place.