Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Andorra

Recent developments relating to MAP in Andorra prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Andorra did not provide the relevant information.

Other developments relating to MAP

• Andorra did not provide the relevant information.

Latest Action 14 Peer Review report

14 April 2022 - https://doi.org/10.1787/dc816eb2-en

Tax treaty network of Andorra

• 13 treaties, applicable to 13 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Andorra's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
13	0	0

Source: OECD

Andorra's MAP programme

Organisation of competent authority function

• five persons

• contact persons for MAP requests:

  • Marc Ballestà Alias, Secretary of State for International Financial Matters

    Phone: [phone] |E-mail: [e-mail]

    Carlos FERREIRA GONZÁLEZ, General director of the tax administration

    Phone: [phone]|E-mail: [e-mail]

    Address: C. Prat de la Creu, 62-64 - Edif. Administratiu | AD500 Andorra la Vella (Principality of Andorra) |Fax [phone].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Guidance under development
MAP profile	17 June 2022	https://www.oecd.org/tax/dispute/andorra-dispute-resolution-profile.pdf

Overview of Andorra's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-andorra.pdf for details with respect to Andorra's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Andorra in 2022.

Figure 2. Evolution of Andorra's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Andorra’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	0	1	0	1
Other cases	0	0	0	0
Total	0	1	0	1

Source: OECD

Table 4. Andorra’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD