All Andorra

We provide the prisoners with good medical care, education, cultural and recreational activities, an employment within the prison system, and social security. The prisoners also have access to a psychologist. Are there any countries with which Andorra doesn't have agreements regarding the extradition of criminals? Andorra has not signed any bilateral agreements on extradition, as we have signed and ratified the European convention on extradition. It is a big multilateral agreement with 90 countries all over the world. This year the people of Andorra began paying income tax for the first time in the country's history. Is there any criminal liability for tax avoidance? During the last 4 years we made some big reforms to our tax system. Now our tax system is adapted to European standards with direct and indirect taxes. The Andorran government is currently working on introducing penalties for tax avoidance. Anyway, it's our goal for 2016.