» TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - AUSTRALIA

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Before January 31st
Payment of 3% tax on services rendered to private individuals (period July -
Before January 31st
Payment of annual Trust registration fee € 250(Art.9 Law 17th  March
Before February 28th
Payment of 50 Euro tax (for fiduciary companies) on existing "fiduciary
Before February 28th
Payment of tax on "banking activity" (art. 40 L.172/2004 - art. 53
Before February 28th
Payment of withholding tax and tax on commissions and advertising related to
Before March 31st
Payment of "company licence
Before March 31st
Payment of "minimum tax" (art.38 Law 22.12.2011
Before April 30th
Delivery of shops "updated price list" to Industry
Before April 30th
Payment of withholding tax and tax on commissions and advertising related to
Before May 7th
Deposit at the Tribunal of Financial Statement and balance sheet of the
Before May 31st
Deadline for the pproval of balance sheet and financial statement of the
Before June 30th
Payment of withholding tax and tax on commissions and advertising related
Before June 30th
Submission of "company income tax return" related to the previous financial
Before June 30th
Submission of "declaration of company's withholding agent" related to the
Before June 30th
Submission of "company declaration of tax on
Before June 30th
Payment of corporate tax (balance pevious
Before June 30th 2012
Payment of additional company corporate tax as foreseen by  Law 22/12/2011
Before July 31st
First deposit "Corporate Tax" related to the present financial
Before July 31st
Payment of 3% tax on services rendered to private individuals (period January
Before August 31st
Submission of previous year company's balance sheet to the chamber of
Before August 31st
payment of withholding tax and tax on commissions and advertising related to
Postponed to September 30th - Before June 30th
Submission of "declaration for the refunding of import tax"
Before October 31st
payment of withholding tax and tax on commissions and asvertising related to
Before November 30th
Second deposit "corporate tax" current financial
Before December 31st
Payment withholding tax and tax on commissions and advertising related to
Before May 31st
Approval of balance sheet of the previous year (art. 84
Before December 31st 2012
Payment of special tax on real estate properties(art.36 Law 22.12.2011



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DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO - ROMANIA
 
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DOUBLE TAXATION AVOIDANCE CONVENTION SM - ST KITTS & NEVIS
 
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TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - GREENLAND
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - ICELAND
 
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TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - BAHAMAS
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - DENMARK
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - FAROES
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - FINLAND
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - FRANCE
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - NORWAY
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - MONACO
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - NETHERLANDS (HOLLAND)
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - SAMOA
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - SWEDEN
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - ANDORRA
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - ARGENTINA
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - UNITED KINGDOM
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - GERMANY
 
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO - KINGDOOM OF SPAIN
 
TAX INFORMATION EXHANGE AGREEMENT SAN MARINO - GUERNSEY
 
TAX INFORMATION EXHANGE AGREEMENT SAN MARINO - CANADA
 
TAX INFORMATION EXHANGE AGREEMENT SAN MARINO - VANUATU
 
TAX INFORMATION EXHANGE AGREEMENT SAN MARINO - SOUTH AFRICA
 
TAX INFORMATION EXHANGE AGREEMENT SAN MARINO - CZECH REPUBLIC
 
TRUST LAW REPUBLIC OF SAN MARINO
 
Trust Law Republic of San Marino
 
Trust Law Republic of San Marino
 
Trust Law Republic of San Marino
 
TRUST TAX TREATMENT IN THE REPUBLIC OF SAN MARINO
 
INSITUTION OF A TRUST COURT
 
INSTITUTION OF A TRUST COURT
 
Geneva Act of the Hague Agreement Concerning the InternatiOnal Registration of Industriai Designs
 
SAN MARINO AGENCY FOR FOREIGN DIRECT INVESTMENTS
 
MONEYVAL REPORT - SAN MARINO 2011
 

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