Country
Andorra is graded on how well its laws implement each of the policies below. Statements, commitments and votes by Andorra’s government are tracked to determine Andorra’s public position on each of the policies.
Positions indicate where Andorra stands on each policy. Possible positions range from 'Leader' to 'Blocker'.
UN tax convention
Country by country reporting
No data
Global asset register
No data
Unitary tax
No data
Disclosure of data
No data
Enforcement
No data
Good taxes
No data
UN tax convention
Country by country reporting
Automatic exchange of information
Beneficial ownership transparency
Global asset register
Unitary tax
Disclosure of data
Enforcement
Good taxes
About
For the past century, global tax rules have been set by a small club of rich countries at the OECD, some of which rank as the world’s most harmful tax havens. The outcome is tax rules that fail to stop, and sometimes even encourage, tax injustice. Establishing a UN tax convention will give all countries a say on global tax rules through a democratic, inclusive intergovernmental body under the UN, and will introduce global tax rules that must adhere to the UN’s human rights principles.
Andorra expresses opposition to progress on the policy at an international or national level, or both.
NO PUBLIC POSITION
BLOCKER
OPPOSER
PARTIAL SUPPORTER
SUPPORTER
LEADER
Global median
Country profiles
Use the country profiles to see all the current
policy data for your country.
About the data
The data on the Tax Justice Policy Tracker is regularly collected and verified by researchers and experts at the Tax Justice Network and from the wider global tax justice movement.
Crowdsourcing support from the public helps us respond faster to regulatory changes. If you think an answer to a question on the tracker should be updated with new data, please contact us.