Documents and Regulations San Marino
Documents and regulations
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – HUNGARY
THE DOCUMENT WILL BE MADE AVAILABLE SHORTLY Signed in Rome on 15.09.2009 Ratified on 21.01.2010 Entry into force: 12/03/2010...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – AUSTRIA
DTA SM-AUSTRIA-EN.pdf Signed in Vienna on 18.09.2009 Ratified on 21.01.2010 Entry into force: 06/01/2010...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – BELGIUM
DTA SM-BELGIUM-EN.pdf AMENDMENT DTA SM-BELGIO-EN Signed in Brussels on 14.07.2009 Ratified on 21.01.2010 Entry into force il 18.07.2013...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – CYPRUS
DTA SM-CYPRUS-EN.pdf Signed at Nicosia on 27.04.2007 Ratified on 14.06.2007 Entry into force: 18/07/2007...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – CROATIA
DTA SM-CROATIA-EN.pdf Signed in San Marino on 18.10.2004 Ratified on 04.07.2005 Entry into force: 05/12/2005...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – LUXEMBOURG
DTA SM-LUXEMBOURG-EN.pdf Signed on 18.09.2009 Ratified on 21.01.2010 Entered into force on 05.08.2011...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – MALTA
DTA SM-MALTA-EN.pdf Signed in Rome on 10.09.2009 Ratified on 21.01.2010 Entered into force on 15.02.2010...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – GREECE
DTA SM-GRECIA ITA-ENG.pdf Signed on 26.06.2013 Ratified on 23.01.2014 Entered into force on 07.04.2014...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – ROMANIA
DTA SM-ROMANIA-EN.pdf EMEND DTA SM-ROMANIA-EN-IT.pdf Signed in Rome on 27.07.2010 Ratified on 20.01.2010 Entered into force on 16.06.2011...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – SERBIA
dta-san-marino-serbia-eng-it.pdf Signed in Belgrade on 16.04.2018 Ratified on 27.09.2018 Entered into force on 08.10.2018...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – LITHUANIA
DTA RSM-LituaniaEN.pdf Signed at Strasbourg on 17.05.2024 Ratified on 25.11.2024 Entry into force on 30.12.2024...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO LIECHTENSTEN
DTA SM-LIECHTENSTEIN-EN Signed in Brussels on 23.09.2009 Ratified on 21.01.2010 Enter into force on 19.01.2011...
DOUBLE TAXATION AVOIDANCE TREATY SAN MARINO – MALAYSIA
TEST AVAILABLE IN THE ITALIAN VERSION OF THE WEBSITE ENGLISH TEXT WILL BE MADE AVAILABLE SHORTLY Signed at Kuala Lumpur on 19.11.2009 Ratified on 21.01.2010 which entered into fo...
DOUBLE TAXATION AVOIDANCE CONVENTION SM – ST KITTS & NEVIS
THE ENGLISH VERSION OF THE CONVENTION WILL BE MADE AVAILABLE SHORTLY Signed in New York on 20.04.2010 Ratified on 01.06.2010 Entered into force on 12.02.2014...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND
DTA RSM-UK IT-EN.pdf Signed in London on 17.05.2023 Ratified on 24.10.2023 Entry into force on 30.11.2023 ...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – CZECH REPUBLIC
DTA RSM-REP CECA IT-EN.pdf Signed in Rome on 27.01.2021 Ratified on 15.09.2021 Entry into force on 19.07.2022 ...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – PRINCIPALITY OF ANDORRA
DTA RSM-ANDORRA IT-EN.pdf Signed in San Marino on 25.05.2021 Ratified on 15.09.2021 Entry into force on 01.01.2022 ...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – QUATAR
THE DOCUMENT WILL BE MADE AVAILABLE SHORTLY Signed in Rome on 17.03.2013 Ratified on 23.10.2013 Entry into force: 30/10/2013 ...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – VIETNAM
THE DOCUMENT WILL BE MADE AVAILABLE SHORTLY Signed in Rome on 14.02.2013 Ratified on 23.10.2013 Entered into force on 13.01.2016...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – BARBADOS
THE DOCUMENT WILL BE MADE AVAILABLE SHORTLY Signed in New York on 14.12.2012 Ratified on 21.03.2013 Entered into force on 06.08.2013...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – SEYCHELLES
DTA SM-SEYCHELLES-EN.pdf Signed in New York on 28.09.2012 Ratified on 21.03.2013 Entered into force on 30.05.2013...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – GEORGIA
THE DOCUMENT WILL BE MADE AVAILABLE SHORTLY Signed in New York on 28.09.2012 Ratified on 21.03.2013 Entered into force on 12.04.2013...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – SINGAPORE
DTA SM-SINGAPORE ITA-ENG.pdf Signed in Brussels on 11.12.2013 Ratified on 31.10.2014 Entered into force on 18.12.2015...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – AZERBAIJAN
DTA SM MARINO-AZERBAIJAN ENG-IT.pdf Signed on 08.09.2015 Ratified on 29.04.2016 Entered into force 02.05.2016 ...
DOUBLE TAXATION AVOIDANCE CONVENTION SAN MARINO – UNITED ARAB EMIRATES
DTA-SAN-MARINO-UAE-eng-it.pdf Signed in Abu Dhabi on 11.07.2018 Ratified on 04.12.2018 Entry into force on 04.02.2020 ...
DOUBLE TAXATION AVOIDANCE CONVENTION SM – ITALY
THE ENGLISH VERSION OF THE CONVENTION WILL BE MADE AVAILABLE SHORTLY Signed in Rome on 13.06.2012 Ratified on 20.06.2012 Entry into force on 03.10.2013...
DOUBLE TAXATION AVOIDANCE CONVENTION SM – PORTUGAL
THE ENGLISH VERSION OF THE CONVENTION WILL BE MADE AVAILABLE SHORTLY Signed at San Marino on 18.11.2010 Ratified on 27.04.2011 Entered into force on 03.12.2015...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – BAHAMAS
TIEA SM-BAHAMAS-EN Signed in New York on 24.09.2009 Ratified on 21.01.2010 Entry into force: 11/10/2011...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – DENMARK
TIEA SM-DENMARK-EN Signed in Paris on 1/12/2010 Ratified 19/03/2010 Entered into force on 19.05.2010...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – FAROES
TIEA SM-FAROES-EN Signed in Paris on 9/10/2009 Ratified 21/01/2010 Entered into force on 03.06.2011...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – FINLAND
TIEA SM-FINLAND-EN Signed in Paris on 1/12/2010 Ratified 19/03/2010 Entered into force on 15.05.2010...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – FRANCE
TIEA SM-FRANCE-FR Signed at San Marino on 22.09.2009 Ratified on 21.01.2010 Entered into force on 02.09.2010...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – GREENLAND
TIEA SM-GREENLAND-EN Signed in Brussels on 22.09.2009 Ratified on 21.01.2010 Entered into force on 07.12.2012...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – ICELAND
TIEA SM-ICELAND-EN Signed in Paris on 1/12/2010 Ratified 19/03/2010 Entered into force on 03.11.2012...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – MONACO
TIEA SM-MONACO-FR Signed in Rome on 29.07.2009 Ratified on 21.01.2010 Entered into force on 10.05.2010...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – NORWAY
TIEA SM-NORWAY-EN Signed in Paris on 1/12/2010 Ratified 19/03/2010 Entered into force on 22.07.2010...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – NETHERLANDS (HOLLAND)
TIEA SM-NETHERLANDS-EN Signed at San Marino on 27.01.2010 Ratified on 19.03.2010 Entered into force on 01.01.2011...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – SAMOA
TIEA SM-SAMOA-EN Signed on 01.09.2009 Ratified on 21.01.2010 Entered into force on 21.03.2012...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – SWEDEN
TIEA SM-SWEDEN-EN Signed in Paris on 1/12/2010 Ratified 19/03/2010 Entered into force on 01.07.2010...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – AUSTRALIA
TIEA SM-AUSTRALIA-EN Signed at San Marino on 04.03.2010 Ratified 19.03.2010 entered into force on '11 .01.2011...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – SWISS CONFEDERATION
TIEA SM-SVIZZERA ITA-ENG.pdf Signed on 16.05.2014 Ratified on 31.10.2014 Entered into force on 20.07.2015...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – UNITED KINGDOM
TIEA SM-UK-EN Signed at San Marino on 16/02/2010 Ratified 03/19/2010 Entered into force on 27.07.2011...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – GERMANY
THE ENGLISH AND/OR GERMAN VERSION WILL BE MADE AVAILABLE SHORTLY Signed in Rome on 21.06.2010 Ratified on 22.07.2010 Entered into force on 21.12.2011...
TAX INFORMATION EXHANGE AGREEMENT SAN MARINO – POLAND
THE ENGLISH VERSION WILL BE MADA AVAILABLE SHORTLY Signed at San Marino on 31/03/2012 Ratified 07/12/2012 Entered into force on 28.02.2013...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – CINA
THE DOCUMENT WILL BE MADE AVAILABLE SHORTLY Signed at Beijing on 09.07.2012 Ratified on 20.03.2013 Entered into force on 30.04.2013...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – IRELAND
THE DOCUMENT WILL BE MADE AVAILABLE SHORTLY Signed at Beijing on 04.07.2012 Ratified on 20.03.2013 Entered into force on 12.05.2013...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – INDIA
TIEA SM-INDIA ITA-ENG.pdf Signed in Rome on 19.12.2013 Ratified on 01.04.2014 Entered into force on29.08.2014...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – INDONESIA
TIEA SM-INDONESIA ITA-ENG.pdf Signed on 25.09.2013 Entered into force on 11.04.2014...
TAX INFORMATION EXHANGE AGREEMENT SAN MARINO – BRASIL
TIEA SM-BRASIL-EN-IT.pdf Signed on 31/03/2016 Ratified 26/07/2016...
TAX INFORMATION EXHANGE AGREEMENT SAN MARINO – NEW ZEALAND
TIEA SM-NEW ZEALAND-EN-IT.pdf Signed on 01/04/2016 Ratified 26/07/2016...
TAX INFORMATION EXHANGE AGREEMENT SAN MARINO – VANUATU
TIEA SM-VANUATU Signed in Brussels on 19.05.2011 Ratified on 21.07.2011 Entered into force on 8.07.2017...
TAX INFORMATION EXHANGE AGREEMENT SAN MARINO – SOUTH AFRICA
TIEA SM-SUDAFRICA Signed at Pretoria on 10.03.2011 Ratified on 21.07.2011 Entered into force on 28.01.2012...
TAX INFORMATION EXHANGE AGREEMENT SAN MARINO – CZECH REPUBLIC
TIEA SM-CZECH REPUBLIC Signed at Prague on 25.11.2011 Ratified on 19.01.2012 Entered into force on 06.09.2012...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – KINGDOOM OF SPAIN
PLEASE SEE THE DOCUMENT IN THE ITALIAN VERSION OF THE WEBSITE. THE ENGLISH VERSION WILL BE AVAILABLE SHORTLY Signed in Rome on 06.09.2010 Ratified 20.01.2011 entered into force o...
TAX INFORMATION EXHANGE AGREEMENT SAN MARINO – GUERNSEY
TIEA SM-GUERNSEY-EN-IT.pdf Signed on 9/29/2010 Ratified 20/01/2011 Entered into force on 16.03.2011...
TAX INFORMATION EXHANGE AGREEMENT SAN MARINO – CANADA
THE DOCUMENT IS AVAILABLE IN THE ITALIAN VERSION OF THE WEBSITE. THE ENGLISH DOCUMENT WILL BE AVAILABLE SHORTLY Signed at San Marino on 27.10.2010 Ratified on 20.01.2011 Entered ...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – ANDORRA
TIEA SM-ANDORRA FRENCH VERS Signed in San Marino on 21.09.2009 Ratified on 21.01.2010 Entry into force: 12/07/2010...
TAX INFORMATION EXCHANGE AGREEMENT SAN MARINO – ARGENTINA
TIEA SAN MARINO-ARGENTINA-EN Signed at San Marino on 07/12/2009 Ratified 01/21/2010 Entered into force on 16.06.2012...