《多边公约》（MLI）对安道尔生效

编译：思迈特财税国际税收服务团队

《多边公约》(2016年)于2022年1月1日对安道尔生效。安道尔于2017年6月7日签署了该公约，并于2021年9月29日交存了其最后的MLI立场，包括由MLI涵盖的 7 个税务协定。要使一项协定为MLI所涵盖，签署双方必须：(a)加入该公约；(b)将对方列入其涵盖的税务协定清单；(c)交存其批准书。

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NEWS：Multilateral Instrument (MLI) Enters Into Force in Respect of Andorra

     Source：IBFD Tax Treaties Unit ·     

On 1 January 2022, the Multilateral Convention (2016) (MLI) entered into force in respect of Andorra. Andorra signed the convention on 7 June 2017 and deposited its final MLI Position on 29 September 2021, including the 7 tax treaties that it wishes to be covered by the MLI. For a treaty to be covered by the MLI, both signatories need to have a) joined the convention, b) included each other in their list of covered tax agreements, and c) deposited their instruments of ratification. In the case of Andorra, this means that the following treaties will now be affected by the MLI:

Andorra - France Income Tax Treaty (2013);

Andorra - Liechtenstein Income and Capital Tax Treaty (2015);

Andorra - Luxembourg Income and Capital Tax Treaty (2014);

Andorra - Malta Income Tax Treaty (2016);

Andorra - Portugal Income Tax Treaty (2015);

Andorra - Spain Income Tax Treaty (2015); and

Andorra - United Arab Emirates Income Tax Treaty (2015).