Belgium’s government confirmed on its official e-invoicing page on 19 March 2024 that non-established VAT-registered entities in Belgium are excluded from the e-invoicing mandate. However, the legislation has yet to be amended to include this

The National Assembly of Korea (Rep.) approved the ratification of  income tax treaty with Andorra on 13 March 2025, which was signed on 3 November 2023. The treaty will take effect once the ratification instruments are exchanged and will apply

Andorra has gazetted the law ratifying the Andorra - Romania Income and Capital Tax Treaty (2024) in Official Bulletin No. 22 on 19 February 2025. Earlier, Romania and Andorra signed an income tax treaty on 27 September 2024. This is the first

Andorra has announced in a notice in the Official Gazette that it has ratified the income and capital tax treaty with Latvia  on 18 February 2025. The agreement between the two nations aims to eliminate double taxation with respect to taxes on

Belgium’s Constitutional Court has published Decision No. 4/2025 on 16 January 2025, responding to a preliminary question submitted by the Court of First Instance in Liège. The ruling clarifies when small companies can apply the reduced

The Government of Andorra announced the signing of a Double Taxation Agreement (DTA) with the UK on 20 February 2025. The agreement, formalised by Noëlia Souque, Andorra's Secretary of State for International Financial Affairs, aims to eliminate