No, Andorra is not considered an offshore financial center. While Andorra does have a favorable tax regime, it is not considered an offshore jurisdiction in the traditional sense. Andorra is a tax haven, which means that it has a low tax rate and offers certain tax advantages to residents and businesses operating in the country. However, Andorra is not a unregulated financial center, and it is subject to international transparency and anti-money laundering standards. Additionally, the country has signed various tax information exchange agreements with other countries, and it cooperates with international tax authorities in accordance with the OECD's Common Reporting Standard (CRS).