Journées fiscales organisées par la banque MORABANC
Andorre

Introduction

I. Exchanging information with AndorraTax Information Exchange Agreements signed by Andorra

• Information Exchange Agreements key features
• The Global Forum “Peer review”
• Probable amendments to Andorra’s legislation

II. Toward automatic exchange of information?EU saving directive

• Foreign Accounts Tax Compliance Act
• Convention on Mutual Administrative Assistance in Tax Matters
• The Swiss case

III. Tax Treaty Policy

IV. Update on French tax fraud policy