keep The Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025
This order establishes tax relief arrangements between the UK and Andorra to prevent double taxation on income, corporation tax, capital gains tax, and similar taxes, while also facilitating international tax enforcement cooperation.
Double taxation relief prevents punitive overlapping tax burdens on cross-border economic activity, encouraging international trade and investment. Without it, UK businesses and individuals with Andorran income would face higher effective tax rates, reducing competitiveness. The enforcement cooperation protects the integrity of the UK tax system.