Relationship dossier
Andorra
Latvia
Relationship assessment
Andorra and Latvia maintain a bilateral tax-information exchange arrangement.
Andorra toward Latvia
+15Andorra's tax-information exchange arrangement with Latvia provides a channel for sharing tax information with Latvian authorities.
Latvia toward Andorra
+15Latvia's tax-information exchange arrangement with Andorra provides a channel for sharing tax information with Andorran authorities.
Overall relationship
+15The bilateral relationship includes a practical tax-cooperation arrangement. The scope of cooperation beyond this arrangement is unclear.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Andorra and Latvia have a bilateral tax-information exchange arrangement, providing a concrete channel for cooperation between their tax authorities. The known relationship supports a modest positive assessment, though its broader scope and implementation are unclear.
Key developments
Andorra and Latvia concluded a bilateral agreement for the exchange of tax information.
Major uncertainties
- The scope and practical use of the bilateral tax-information exchange arrangement are unclear.
- Details of other direct government cooperation between Andorra and Latvia are limited.