Given the differences in Member States' and Andorran legislation, the maximum retention period should be set for each Contracting Party by reference to the statute of limitations provided by each data controller's domestic tax legislation,
«Accord entre l'Union européenne et la Principauté d'Andorre sur l'échange automatique d'informations relatives aux comptes financiers en vue d'améliorer le respect des obligations fiscales au niveau international».