WHO ARE THE SUBJECTS OF IAI IN ANDORRA AND WHICH COUNTRIES EXCHANGED INFORMATION?

As established in article 3 of Law IAI are obligated by the IAI institutions 
Andorran financial obliged to communicate information entities resident in Andorra and branches of non-residents located in Andorra .

IAI Act, which embodies the Agreement between the European Union and the Principality of Andorra, will allow the automatic exchange of information between the 28 Member States of the European Union and the Principality of Andorra .

Andorra signed bilateral agreements with other states to materialize the agreement 
multilateral between authorities, allow the automatic exchange of information 
between these states and the Principality of Andorra . The activation of this exchange will be when Andorra signed bilateral or multilateral agreements .

Source: Government of Andorra