The Agreement between Andorra and Liechtenstein to avoid double taxation and prevention of income and heritage tax evasion has come into force once the two states have met the internal legislative requirements and notified to each other.
This CDI was signed by the Minister of Foreign Affairs Gilbert Saboya and his counterpart, Aurelia Frick in New York on 30 September 2015. The confirmation was approved by the Consell General meeting on 26 May.
The resumed regulations of this agreement are mostly contained in the OECD model, which is generally accepted by all States, and also includes the singularities of Andorra and Liechtenstein.