Andorra

First reporting fiscal year: Commencing on or after 1 January 2018

Consolidated group revenue threshold: EUR 750 million

Filing deadline: 12 months following the end of the reporting fiscal year

Local filing required: Yes

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2017/2018

Andorra confirms that its rules have not changed and continue to be applied effectively. Andorra continues to meet all terms of reference.

Andorra confirms that its rules have not changed and continue to be applied effectively. Andorra continues to meet all terms of reference.

Andorra confirms that its rules have not changed and continue to be applied effectively. Andorra continues to meet all terms of reference.

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