Law 10/2017, Of 25 May, Of Exchange Of Information By Request And Spontaneous Exchange Of Information In Tax Matters

Original Language Title: Llei 10/2017, del 25 de maig, d’intercanvi d’informació mitjançant sol·licitud prèvia i d’intercanvi d’informació espontani en matèria fiscal

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CGL20170608_16_30_35 Law 10/2017, of 25 may, of exchange of information by request and spontaneous exchange of information in tax matters Law 10/2017, of 25 may, of exchange of information by request and spontaneous exchange of information in tax matters since the General Council in its session of the day may 25, 2017 has approved the following : law 10/2017, of 25 may, of exchange of information by request and spontaneous exchange of information in tax matters preamble In an increasingly globalised economic context in which transactions and international investments are common, the United States work together to ensure the fulfillment of tax obligations of their taxpayers.
The global Forum on transparency and exchange of information with tax (global Forum) has become the international key to determine the standards to be followed in the preparation and the application of international standards on Exchange of tax information between States, whether or not they are members of the Organization for Economic cooperation and development (OECD). The global Forum creates, interprets and updates these standards and ensures the implementation in all States through the monitoring and the realization of mutual evaluations (peer reviews) in a process of global scope.
The application of these international standards contribute significantly to the fight against tax evasion, and the achievement of greater transparency and international cooperation.
The process of adoption, on the part of Andorra, the international standards of the OECD in this field has its origins in the Declaration of Paris, March 10, 2009, that collected the will of Andorra to begin a process of legislative reform to incorporate the exchange of information in tax matters with a request in accordance with article 26 of the Convention of the OECD.
On September 7, 2009, the General Council adopted the 3/2009 Act of exchange of information in tax matters with request. Articles 8 and 10 were later modified by law 12/2014, of 26 June 2014. This law allowed the effective application of subsequent agreements of exchange of information with request that Andorra signed with other States.
Since then, Andorra has been the subject of two mutual evaluations (peer review), within the ordinary programme set by the global Forum. However, from 2016, has scheduled a new round of assessments for all jurisdictions, it is intended to review that have been introduced in the legislation and administrative practice relevant modifications, resulting from the processes of evaluation, as well as of the new terms of reference (Terms of Reference), which contain the basic criteria that the global Forum will use in the forthcoming evaluations. These new terms of reference include the changes to the comments of the article 26 of the OECD Model Agreement, approved on 17 July 2012.
Currently, Andorra has a network of tax information exchange agreements (TIEA) and of agreements to avoid double taxation (CDI) with clause of exchange of information.
On November 5, 2013, the Government of Andorra signs an agreement relating to mutual administrative assistance in tax matters with OECD and the General Council approves the 28th of July 2016. This multilateral Agreement, which are part of more than 100 jurisdictions, establishes a series of mechanisms and instruments to establish some common rules and procedures for mutual assistance in tax matters. The agreement provides for the exchange of information by means of request between the signatory States, and expands significantly, from the moment they enter into force, the number of States with which Andorra exchange information. In addition, the agreement provides for a new type of exchange of information, the spontaneous exchange of information, under which a State, without prior request, communicate to another State information of which it has knowledge, in certain cases that may be of interest to that other State. Once in force in the jurisdictions that have signed, there are obligations for the exchange of tax information with prior request and spontaneous exchange with all of these jurisdictions. Therefore, the list of jurisdictions with which it exchanges information evolves over time. This agreement has entered into force on 1 December 2016.
Finally, the agreement between the Principality of Andorra and the European Union concerning the automatic exchange of information about financial accounts to improve tax compliance (EU Agreement), signed by the Principality of Andorra on 12 February 2016 and approved by the General Council in session of October 20, 2016, incorporates significant changes within the framework of the exchange of information in tax matters by request with the Member States of the European Union. The EU Agreement has entered into force on 1 January 2017.
The signatory countries of the agreement of Exchange with the EU and multilateral Convention of the Council of Europe and the OECD relating to mutual administrative assistance in tax matters, they will have at their disposal up to three legal bases for information: the EU Agreement, the agreement relating to mutual administrative assistance in tax matters and, if applicable, the administrative assistance clause of a CDI.
Given the relevance of all these facts, agreements and international agreements, and taking into account the experience of Andorra in the application of the law 3/2009, it was considered appropriate to draft a new law to incorporate coherently and clearly all the regulatory changes that need to be carried out, update the regulations in relation to the exchange of information in tax matters by request , and enter for the first time the spontaneous exchange of information.
Formally, the law is divided into 17 articles, three transitional provisions, a repealing provision and four final provisions.
Articles 1 to 4 set out the general framework for the application of the law and specified the modalities of exchange of information in tax matters, which regulates the scope of application, the taxes object of the exchange of information and the right to extra procedure applicable for all that is not expressly provided by law.

Article 5 regulates the content of the request for Exchange of information.
Article 6 gives the competent authority of a capacity of action in order to obtain the requested information that has or is under the control of any person are mentioned or any holder of the information you will find under the Andorran territorial jurisdiction, as well as the obligation to meet the request and transmit the information to the competent authority.
Articles 7 and 8 regulate the procedure for the competent authority in the processing of the application for the exchange of information and the procedure of opposition.
Article 9 establishes the procedure to be followed when establishing the secret request for Exchange of information, because the information is needed with urgent or for the revelation of the application can prejudice the success of the investigation that is being carried out to the person are mentioned.
Articles 10 and 11 regulate the specifications of the procedure of the authority responsible for processing the application for the exchange of information and the opposition procedure in the case of collective claims.
Articles 12 and 13 give powers to the competent authority to request the collaboration of other authorities and public institutions and establish a sanctioning regime itself. The collaboration of the Andorran tax administration is especially important to check the data provided, so extending the functions of the inspection of the taxes provided for in article 88 of the law 21/2014, of 16 October, of the Tax Ordinance, in order to allow this Administration to research and verification of the information object of international exchanges.
Articles 14 and 15 regulating the application of exchange of information on the initiative of the competent authority and the spontaneous exchange of information in Andorra.
Articles 16 and 17 regulate the principles common to all types of exchange of the law relating to the protection of the people, the limits to the duty of assistance and the confidentiality of information subject to Exchange.
The transitional provisions established by the law applicable to the processing and resources in progress, and determine how to subsume them under the new law, as well as the system of sanctions applicable to offences committed prior to the entry into force of the Act, establishing the principle of more favorable policy.
Finally, the law devotes the final provisions to regulate several aspects such as the scope of the law in relation to the exchange of information in tax matters by means of a request and the spontaneous exchange of information, the modification of the said article 88 of the law 21/2014 and the entry into force of the law.
Article 1. Purpose and scope of application 1. This law is applicable to the exchange of information by means of a request and in the spontaneous exchange of information on tax matters between the Principality of Andorra and other States, based on an agreement or International Convention.
2. This law applies without prejudice to the provisions of the agreement or the international agreement on the basis of which information is exchanged.
3. The law follows the principles of transparency and exchange of information developed by the Organization of Economic Co-operation and development (OECD), and is a source of interpretation of the comment on article 26 of the Model Tax Convention on income and on the heritage of the OECD.
Article 2. Definitions for the purposes of this law: a) agreement or International Convention designates all or international agreement that establishes the obligation of the Principality of Andorra and other countries to exchange information by request or spontaneously exchange of information in tax matters, such as an agreement for the exchange of information, an agreement to avoid double taxation with terms of exchange of information, the agreement relating to mutual administrative assistance in tax matters amended by Protocol of 2010 and ratified on 28 July 2016 the agreement between the Principality of Andorra and the European Union concerning the automatic exchange of information about financial accounts to improve compliance with international tax approved on 20 October 2016, as well as any other agreement or international agreement that establishes these modalities of exchange of information in tax matters or to modify or replace the previous ones.
b) competent authority designated, in the case of the Principality of Andorra, the Ministry in charge of finance and, in the case of the third State concerned, the competent authority established by this Ministry.
c) Person means an individual, a legal person or any group of these people.
d) designates Information any fact, statement, document or file, whatever its form.
e) request for Exchange of information means a request for Exchange of information on tax matters between the Principality of Andorra and other States based on an agreement or International Convention which is applicable.
f) are mentioned Person designates the person about whom the information is the subject of the request for Exchange of information and that is the subject of a control or an investigation.
g) Holder of the information designated by the person who owns or controls in the Principality of Andorra the requested information.
h) territory designates the territory of the Principality of Andorra.
and designates a group of Demand) exchange of information on two or more people who have acted with an identical behavior model and that are identifiable with precise data.
Article 3. Taxes object of the exchange of information exchange of information in tax matters provided in this law applies to taxation defined in the agreement or International Convention which is applicable.
Article 4. Procedural law applicable for all matters not expressly provided under this law, are applicable: a) the code of the Administration, with respect to the procedure to be followed before the competent authority in Andorra.
b the law of the administrative and tax jurisdiction), with respect to the procedure to be followed before the Council and the Court of Justice.
Article 5. Content of the request for Exchange of information

1. The request for Exchange of information in tax matters is formulated in writing and contain at least the following information, to demonstrate that the information requested is foreseeably relevant to the application of the tax legislation of the requesting State: a) The identity of the person are mentioned. This information may consist of the name or any other information that allows the identification.
b) the time period for which information is requested.
c) a statement about the type of information requested where in the record the nature and the way the State requesting prefer to receive it.
d) the purpose for which tax, in application of the tax laws of the requesting State, the requested information.
e) the reasons why it considers that the information requested exists in the State required or that a person under the jurisdiction of the State required the holder is under your control or you can get it.
f) to the extent that they are known, the name and address of the holder of the requested information as possible.
g) a statement certifying that the request is in accordance with the legislative and regulatory provisions, as well as to the administrative practices of the requesting State.
h) a statement certifying that the requesting State has exhausted all regular sources of information available in the framework of the internal taxation procedure, unless you give rise to disproportionate difficulties.
2. To demonstrate that the information requested is foreseeably relevant to the application of the tax legislation of the requesting State, the Group demands require the mentions of the letters b, c, d, e, f, g and h of paragraph 1 above and must also lead to the following information: a) a detailed description of the group in respect of which information is requested.
b) the facts and circumstances specific to that show identical behaviour and motivate the request relating to the group.
c) an explanation of the applicable tax legislation and a justification of the reasons to believe that the Group of persons referred to in the application has not fulfilled his tax obligations, supported on a base clear factual.
d) show that the requested information will help you to check the compliance with tax obligations of the members of the group referred to in the application form.
3. The regulations must develop the content requirements that have to fulfill the requests for Exchange of information.
4. The content of the application for the exchange of information provided for in paragraph 1 of this article applies whenever an agreement or International Convention do not have otherwise.
Article 6. Obtaining the information from the competent authority andorrana1 1. The competent authority of the Andorran media use information to get the requested information and transmit it to the requesting State, even despite the fact that the Principality of Andorra may not need such information for its own tax purposes. This obligation is subject to the limitations of article 16, but under no circumstances can be used to allow in the Principality of Andorra deny exchange of information solely because it has no self-interest with regard to this information.
2. The competent authority holds the right to obtain and Andorran transmit, in accordance with a request for Exchange of information, the information you own or have under his control any person are mentioned or any holder of the information you will find under the Andorran territorial jurisdiction. This authority includes the request and obtaining of information, among others, to individuals, to legal persons, including financial and banking entities that have headquarters or a legally authorized in its territory, to political subdivisions of the Principality of Andorra, the local authorities, public bodies and public records.
3. The person are mentioned and the holder of the information are obliged to meet the request and transmit the information requested by the competent authority within the period fixed in the Andorran and in the way requested.
4. The sending of the information within the framework of the procedures regulated by this law does not imply or constitute a breach of professional secrecy nor violates the restrictions on disclosure of information and, consequently, does not carry responsibility of any kind, nor general in nature or of a contractual nature. However, you cannot obtain or provide information that could reveal confidential communications between a client and a lawyer or another legal representative recognized, when these communications occur with the purpose of obtaining or providing legal advice or produced for the purpose of using them in a judicial process in progress or planned.
Article 7. Procedure for processing the request for Exchange of information on the part of the competent authority in Andorra 1. The competent authority accuses the State's receipt of the application and requesting checks that they have accomplished the requirements of content provided for in article 5. In this case, the competent authority allows you to process. Otherwise, it shall reject the application and inform in writing the competent authority of the requesting State, giving him the chance to complete it or modify it so that the competent authority supports the process.
2. once admitted to the application procedure for the exchange of information, the competent authority so notifies the person are mentioned, if known identity, wherever resident in the territory or have Andorran nationality with registered office in the territory, and the holder of the information, if applicable, and fixed a deadline to provide the information.
3. In the event that the person are mentioned is not resident in the territory or the Andorran nationality but do not have a registered office in the territory, is required to designate a representative who is tax resident in the Principality of Andorra, in order that they stay with him all of the procedure, including notification of the request for Exchange of information and the court procedure.
4. If the competent authority does not know the identity of the person are mentioned, requires the holder of the information you provide the details of the person are mentioned, including their home and fixed a deadline to do so. Against this requirement is not applicable to the opposition procedure provided for in article 8. Failure to comply with this obligation is subject to sanction.

5. In the event that the person are mentioned is not resident in the territory or the Andorran nationality but do not have a registered office in the territory, will publish an edict in the official bulletin of the Principality of Andorra in which is set a deadline to designate a representative and communicated to the competent authority their data, including your home. After the deadline without receiving the communication, is to notified the request for Exchange of information to the person are mentioned.
6. In the event that you have set up the secret character of the application of the exchange of information, it applies the procedure of the provisions of article 9 of the law.
7. Notices of requests for Exchange of information that does not come by edict are practiced, either, well written, to the offices of the competent authority in the presence of the person are mentioned-either directly or through his representative, or of the holder of the information, or in any of the following: a) to persons with residence permit in the Principality of Andorra , to the address contained in the Central Register of immigration.
b) people with Andorran nationality, to the main address known to the territory.
c) to legal persons constituted in accordance with Andorran law, in his Office.
d) in the case of non-tax residents persons who operate in Andorra through a permanent establishment, the place where you get the effective administrative management and direction of the permanent establishment in the territory of Andorra.
e) in the event that it has been designated a representative tax resident in the Principality of Andorra, to your tax domicile.
f) if it were not possible to determine the address for the purpose of notifications according to the rules above, at the registered office in the territory which have access to the State requesting in their request for Exchange of information or, if not available, to the holder of the information.
If it is not possible to report the request for Exchange of information to the person are mentioned or the possessor of the information after two attempts on different days and times, it is noted that fact in the record and published an edict in the official bulletin of the Principality of Andorra in which is set a deadline because it appears at the premises of the competent authorities in Andorra. After the deadline fixed without appear the person are mentioned, or its representative, or the holder of the information, notified to the exchange of information.
8. Unless you have established the secret request for Exchange of information, the competent authority informs the person are mentioned and the holder of the information about the possibility to appear in front of you to see, in the presence of the competent authority, the parts of the file which does not have to remain confidential and that are essential for the application of the exchange of information. The competent authority fixed a deadline to appear and to view the file. The request for the exchange of information received and communications between competent authorities should be confidential in all cases.
9. Develop regulations and content requirements that must comply with the notices to the holder of the information and the person are mentioned, the content of the edicts, as well as the time limits applicable in the processing of the application for the exchange of information to the opposition procedure, including the Group demands.
10. The holder of the information and, if applicable, the person are mentioned provide the requested information to the competent authority within the time limit laid down in paragraph 2, regardless of the opposition procedure provided for in article 8 of the law. Failure to comply with this obligation is subject to sanction.
11. The competent authority transmits the information to the competent authority of the State required when you have completed the procedure of processing without that there's been a resource of opposition and, whenever appropriate, the opposition procedure in relation to all resources formulated by the persons with the right to appeal in accordance with the provisions of article 8.5 of the law. Also proceed to transmit the information to the competent authority of the requesting State if the person States are mentioned in writing, at any time during the procedure of processing or to oppose, your consent that will forward the requested information to the requesting State.
Article 8. Procedure for opposition to the request for Exchange of information 1. The person are mentioned and the holder of the information can lodge an appeal of opposition before the competent authority within the period following Andorran: a) ten working days following the date fixed for the hearing and review of the record in the notification of the application for the exchange of information.
b) if notification has been produced in the course of the term fixed in an edict published on the official bulletin in the terms established in articles 7.5 and 7.7 of this law, ten working days after the end of the period fixed in the edict.
2. In the event that will present resource of opposition, the competent authority in dictates the resolution in ten working days that follow the end of the period for appeal of opposition for the person are mentioned and the holder of the information, and notify to the appellant.
The expiry of this period without the competent authority notifies the answer allows you to consider that the appeal has been dismissed.
3. The notification of the resolution is to the address within the territory that the appellant expressly indicated to receive notifications in the appeal of opposition. In case you haven't indicated any address, notify the resolution according to article 7.7 of the law. If it is not possible to practice the notification to the person are mentioned or the possessor of the information after two attempts on different days and times, it is noted that fact in the record and is understood to have carried out the notification.

4. the decision of the competent authority can be appealed within ten days since the report, the Administrative Section of the Batllia of Andorra, which, after the procedure of hearing of appellants and the competent authority will issue a maximum of resolution in Andorra, ten working days, to be counted from the filing of the appeal court. You can appeal against the Court ruling before the Administrative Room of the High Court of Justice, in the ten working days after the notification. Listened to the appellants and the competent authority in Andorra, the administrative of the High Court of Justice dictates resolution in a maximum period of ten working days, counting from the formulation of the resource. Against the resolution issued by the Administrative Hall of the High Court of justice cannot lodge an appeal, so that it is automatically firm and definitive.
5. The procedure of opposition ends when all appeals have been dismissed by resolution as firm and definitive, it's because you can further appeal or because you have interposed resource within the deadline.
6. The person can give are mentioned in writing your consent for information to be transmitted to the requesting State at any time during the procedure of opposition. In this case, it automatically puts an end to all procedures that may be encountered in processing in relation to the request for Exchange of information.
Article 9. Secret of the request of exchange of informació2 1. The competent authority of the requesting State may request the secret request for Exchange of information in respect of the person are mentioned when reasonably goes like: a) the information is needed with great urgency, or b) to the disclosure of the request for Exchange of information can hurt the success of the research that is carried out.
The competent authority in Andorra are fulfilled, these circumstances and scans the secret request for Exchange of information in respect of the person are mentioned.
2. Except for the specifications listed below, the procedure of processing is regulated by the provisions of article 7 of the law.
3. The competent authority notifies the request for Exchange of information on the holder of information, communicating the secret nature of this request, and fixed a deadline to provide the information.
4. The holder of the information are required to keep secret the request for Exchange of information. Failure to comply with this obligation is subject to sanction.
5. When you have set up the secret request for Exchange of information with respect to the person are mentioned, it is not possible to carry out the hearing provided for in article 7.8 of the law and there is no right of the holder of the information or the person are mentioned in the opposition procedure provided for in article 8 of the law.
6. The competent authority informs you of the procedure to the person are mentioned after you have transmitted to the State requesting the information requested at the time that, in accordance with the circumstances of each particular case, the revelation does not harm the reasons that have motivated the demand of the secret request for Exchange of information by the requesting State.
7. Develop regulations and content requirements that must comply with the notifications to the holder of the information, as well as the time limits applicable in the processing of the application for the exchange of information when you set up the secret.
Article 10. Procedure of processing of Group demands 1. With the specifications contained in this article, the procedure of processing of Group demands regulates as article 7 of the law.
2. once admitted to group demand procedure, the competent authority so notifies the holder of the information. Set a deadline to deliver the information and provide the details that make it possible to identify the people concerned, including your home. Failure to comply with this obligation is subject to sanction.
3. Alternatively the notification procedure to the person are mentioned that article 7 of the law, the competent authority may choose to notify the group demand via an edict published in the official bulletin of the Principality of Andorra, with a request to the competent authority of the requesting State. In this case, the edict of the parts of the group demand that don't have to remain confidential, while respecting the principles of confidentiality of the transcript, and fixed a deadline to report to the competent authority the desire to appear to check the file in accordance with the provisions in article 7.8 of the law. After the deadline without receiving the communication, is to notified the request for Exchange of information to the person are mentioned.
4. In the event that you have set up the secret character of the application of the exchange of information, apply the procedure of the provisions of article 9 of the law.
Article 11. Opposition group claims procedure 1. With the specifications contained in this article, the opposition procedure is regulated by the provisions of article 8 of the law.
2. If the group demand will notify the person are mentioned by the edict set forth in article 10.3 of the law, the deadline for appeal of opposition before the competent authority in Andorra, both for the person are mentioned, directly or through his representative, and to the holder of the information, is the following: a) On the ten working days following the date fixed for the hearing and review of the transcript.
b) if it has not expressed a willingness to appear before the competent authority to consult the file, in the ten working days after the end of the period fixed in the edict.
Article 12. Verification regime within the framework of requests for Exchange of information 1. The obligations of communication concerning the information established in this Law have the nature of tax obligations. The verification of compliance is subject to the rules on actions and tax procedures governing title III of the law 21/2014, of 16 October, of the Tax Ordinance and, in particular, to tax inspection procedures.

2. The competent authority in Andorra, in the use of the powers granted by this Act, may request the collaboration of other public bodies and authorities of the Principality of Andorra, in particular the Andorran tax administration and the Institut Nacional Andorrà de Finances (INAF), who are required to give it 3 Article 13. Offences and penalties 1. Are the infringement actions and omissions committed voluntarily or for negligence as established and sanctioned as a violation by this law.
2. Constitutes infringement to the provisions of this law the fact that any person duly required by the competent authority desatengui the request received or do not provide the requested information. This offence is punished with pecuniary fine of two per cent of the turnover of the offending subject of the calendar year prior to the year in which the infringement has occurred, with a minimum of 10,000 euros and a maximum of 100,000 euros, when you don't have contributed documentation, the data or the required information within the deadline set for this purpose. In the case of people who do not carry out economic activities, imposing a fine of 10,000 euros.
3. Constitutes copyright infringement violation, on the part of the holder of the information, the confidentiality of the information declared by the competent authority. This offence is punished with a pecuniary fine of 10,000 euros.
4. Constitutes copyright infringement the input of incorrect information by the holder of the information. This offence is punished with the penalty provided for in paragraph 2 of this article.
5. The infractions and sanctions regulated in this article prescribed three years counted from the end of the term fixed to meet the requirement or from the imposition of the sanction.
6. In everything that is not explicitly envisaged in this law, the system of sanctions is complemented by the provisions of the code of the Administration and of the regulatory Regulation of the sanctioning procedure.
Article 14. Request for Exchange of information on the initiative of the competent authority in Andorra 1. The Andorran tax administration runs the request for Exchange of information in tax matters to the competent authority in Andorra, which checks that will meet the requirements of content provided for in article 5. If you do not comply, reports the Andorran tax administration in writing.
2. Once accepted for processing the request, the competent authority the competent authority of the Andorran refers back to the State required and tracked until closure of the file.
3. Excludes the possibility of appeal against the decision to formulate a request for Exchange of information on the part of the competent authority in Andorra.
4. The competent authority in Andorra, as soon as you receive the requested information, the refers to the Andorran tax administration, warning it of the obligation to keep it confidential under the terms of article 17 of the law.
Article 15. Spontaneous exchange of information 1. When necessary, spontaneous exchange of information on implementation of agreements or international agreements, the Andorran tax administration runs the proposal of spontaneous exchange of information to the competent authority. The proposal includes the information are mentioned and a justification as to why this information should be the object of Exchange. The competent authority examines the proposal complies with the conditions established in the agreement or the international agreement to proceed to apply for it. If you do not comply, informs the Andorran tax administration in writing. Once accepted for processing the request, the competent authority the competent authority refers to foreign monitors until the end of the file.
2. The competent authority notifies the person are mentioned the procedure of spontaneous exchange of information prior to its execution, in the terms of article 7. The right of opposition of the person are mentioned regulates the provisions of article 8. The competent authority may prescribe the procedure of Exchange if the notification procedure may jeopardize the goal of administrative assistance and the result of an ongoing investigation. In this case, would apply the provisions of article 9 of this law.
3. In cases of minor importance, the Principality of Andorra is not obliged to proceed to the spontaneous exchange of information. Are considered to be cases of minor importance, in particular, the cases in which the administrative costs of making the Exchange is disproportionate in relation to the amount determined by the potential taxes or for the potential tax collection that might arise in the other State.
Article 16. Protection of people and the limits of the obligation to provide assistance 1. The provisions of this law cannot be interpreted in the sense of imposing in the Principality of Andorra, as required, the following obligations: (a) administrative measures which are incompatible with) its legislation or administrative practice, or the laws or administrative practice of the requesting State;
b) adopt measures that are contrary to public order;
c) provide information that cannot be obtained on the basis of its legislation or administrative practice, or the laws or administrative practice of the requesting State;
d) provide information that would reveal a trade secret, industrial, professional, or a business process, as well as information the communication of which would be contrary to public order;
e provide administrative assistance) in the case and to the extent that it considers that the imposition of the requesting State is contrary to the principles of imposition supported generally or to the provisions of an agreement for the exchange of information or of an agreement to avoid double taxation with information-sharing clauses concluded with the requesting State, or of the agreement of mutual administrative assistance in tax matters;
f) administrative assistance in order to grant to implement or execute a provision of the tax law of the requesting State, or to satisfy an obligation associated with it is discriminatory for a national of the State required with respect to a national of the requesting State that are in the same circumstances;
g provide administrative assistance) if the requesting State has not exhausted all reasonable measures provided for by its legislation or administrative practice, except that the recourse to measures of this kind does not give rise to disproportionate difficulties.

2. In no case shall the provisions of this law, and in particular of paragraph 1 of this article, may not prevent the Principality of Andorra to provide information in possession of a Bank, another financial establishment, a licensed representative or a person acting as an agent or fiduciary's, or because this information is linked with the rights of property of a person.
Article 17. Confidentiality 1. The information obtained or sending in application of this law shall be considered confidential and must protect in the same way that obtained under the national legislation of the Principality of Andorra and, to the extent necessary for the protection of personal data, in accordance with the applicable national legislation and safeguards that can specify the State that communicated the information in accordance with their domestic legislation.
2. the information treated in accordance with this law shall be retained for the time strictly necessary to achieve the objectives of the agreements or applicable international agreements and, in any case, no more than the term of limitation in the Principality of Andorra.
3. The information may be disclosed only to persons or authorities, including courts and administrative organs or supervision, in charge of the determination, collection, or the collection of taxes in Andorra, or executives for BaseTemplate procedures relating to these taxes or the resolution of resources related to the same tax. The use of the information is solely reserved for these purposes and these people, that can reveal it only in a public procedure before a court or a judicial decision that has connection with the taxes concerned.
1 this article should be handled as a law.
2 This article should be handled as a law.
3 This section must apply as law. First transitional provision. Processing in progress of requests for Exchange of information on the part of the Andorran authorities this law applies to the processing of requests for the exchange of information that will send subsequent to the date of entry into force of this law. With regard to requests for Exchange of information on processing, it applies the previous Law up to the conclusion of the corresponding process, and this law is applicable to the rest of the procedure.
Second transitional provision. Resources this law applies to the resources and its suspensive effects that are as possible from the date it comes into force. To the resources previously formulated the previous Law is applied to the resolution of the corresponding resource, and this law is applicable to the rest of the procedure.
Third transitional provision. Violations and penalties this law applies to offences committed before they enter into force if your application is more favorable for the individual offender and the penalty imposed has not acquired firmness.
Repealing provision abolishes the legal provisions of equal or lower rank in which they are affected by this law, and in particular, the law 3/2009, September 7, for the exchange of information on tax matters with request, except for the transitional provisions of this law.
First final provision. Non-modification of the system of automatic exchange of information this law does not modify the system of exchange of information that regulates the Law 19/2016, of 30 November, the automatic exchange of information in tax matters.
Second final provision. Temporal scope of application of the law the provisions of this law shall apply to the requests for Exchange of information by means of request corresponding to the tax periods that start, or when there is no tax period, the tax obligations to be generated on the basis of the date of the agreement or the relevant international agreement on the basis of which information is requested.
With regard to group demands, it applies to requests that refer to tax periods that start from the date of entry into force of this law or after that date, or when there is no tax period, the tax obligations that have been generated from the date of entry into force of this law or after that date.
Third final provision. Functions of the inspection will be added a new paragraph 8 to article 88, the inspection Functions, the law 21/2014, of 16 October, of the Tax Ordinance, which is worded as follows: "8. Investigate, obtain and check the information the object of international information exchanges."
The fourth final provision. Entry into force this law shall enter into force the day after it is published in the official bulletin of the Principality of Andorra.
Casa de la Vall, may 25, 2017 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.
Joan Enric Vives Sicília Bishop of Urgell Co-prince of Andorra

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