The tax information exchange agreement between Andorra and Italy will enter into force on 8 June 2017. The agreement, signed 22 September 2015, is the first of its kind between the two countries. It applies for criminal tax matters from the date of its entry into force and for other tax matters for tax periods beginning on or after 1 January 2018 (from date of entry into force where there is no tax period).
Note - Article updated to reflect entry into force date of 8 June and not 27 March as…