The income tax treaty between Andorra and Cyprus entered into force on 11 January 2019. The treaty, signed 18 May 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Andorran corporate income tax, personal income tax, tax on income for fiscal non-residents, and tax payable on the increase in value in immovable property transfers. It covers Cyprus income tax, corporate income tax, the special contribution for the Defense of the Republic, and capital gai…