| Andorra | Argentina | CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2017 |
| Andorra | Aruba | CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2017 |
| Andorra | Australia | CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2017 |
| Andorra | Austria | CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2017 |
| Andorra | Azerbaijan | CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2017 |
| Andorra | Barbados | CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2017 |
| Andorra | Belgium | CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2017 |
| Andorra | Brazil | CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2017 |
| Andorra | Bulgaria | CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2017 |
| Andorra | Canada | CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2017 |