On 16 May 2018, Andorra published Law 6/2018 of 19 April 2018 in the Official Gazette. The Law includes tax reform measures to incorporate a number of BEPS-related measures and to adapt Andorran legislation to the EU ECOFIN Code of Conduct. The main measures are summarized as follows:
Country-by-Country (CbC) Reporting
The Law adds new articles 16 bis to 16 quarter for the implementation of CbC reporting requirements for reporting fiscal years beginning on or after 1 January 2018. Key po…