Andorra – Switzerland: Exchange of information agreement ratified

The Swiss Federal Tax Administration ( FTA) has released circulars outlining the safe-harbour interest rates for loans between shareholders and related parties. The circular covering loans in Swiss Francs (CHF) was issued on 29 January 2026,

Switzerland’s transition to a Foreign Account Tax Compliance Act (FATCA) Model 1 agreement with the United States is now expected to take effect on 1 January 2028, one year later than previously anticipated, the State Secretariat for International

Estonia’s parliament approved the Act to ratify the income and capital tax treaty with Andorra on 21 January 2026. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This treaty aims to prevent double taxation on

Switzerland has updated its list of jurisdictions for the automatic exchange of Country-by-Country (CbC) reports under the Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports (CbC MCAA). Decision No. RO

Andorra has gazetted the ratification of the income and capital tax treaty with Estonia on 13 January 2026. Signed on 23 September 2025, the agreement seeks to eliminate double taxation on income and capital while preventing tax evasion. It

Andorra’s parliament approved the ratification of the income and capital tax treaty with Estonia on 11 December 2025. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This treaty aims to prevent double