Relationship dossier
Andorra
United States
Relationship assessment
Cooperation centered on tax transparency and financial information exchange
Andorra toward United States
+30Andorra entered into tax-information exchange and FATCA arrangements with the United States, providing channels for cooperation on financial and tax matters.
United States toward Andorra
+30The United States entered into tax-information exchange and FATCA arrangements with Andorra, providing channels for cooperation on financial and tax matters.
Overall relationship
+30Bilateral cooperation is concrete but concentrated in tax transparency and financial information exchange. These arrangements support a cooperative relationship, while the breadth and intensity of cooperation in other areas are less clear.
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 the United States maintain a cooperative relationship focused in part on tax transparency and financial information exchange. Bilateral tax-information and FATCA arrangements provide concrete channels for government cooperation, though the scope of broader cooperation is less clear.
Key developments
Andorra and the United States concluded a bilateral tax-information exchange agreement.
The two governments signed an intergovernmental agreement related to the Foreign Account Tax Compliance Act (FATCA).
Major uncertainties
- The scope of cooperation beyond tax and financial information exchange is unclear.
- The practical implementation and extent of information exchanged under the bilateral arrangements are unclear.