This one looks a lot better than their previous efforts. Like a schoolboy who has failed twice to do his homework, but eventually did what was needed.
I give this effort B-; solid overall, but the reasoning quoted below is not specific enough. It can be applied to many more jurisdictions, such as the Luxembourg - the hearth of the EU.
"facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and has not yet resolved this issue"
Carefull with Andorra. They recently signed many tax treaties and you might find yourself living in Andorra and still having to pay taxes as if you lived in some other country!!! Depends on your center of interest: life or economic... Crazy