San Marino

OECD invites taxpayer input on eighth batch of dispute resolution peer reviews

The OECD is now gathering input for the BEPS Action 14 Stage 1 peer reviews of Brunei, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia, and invites taxpayers to submit input on specific MAP-related issues by 19 March 2019.

Global Forum on Transparency and Exchange of Information for Tax Purposes: San Marino 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Tax Transparency: New reports review jurisdictions’ information exchange

The Global Forum on Transparency and Exchange of Information for Tax Purposes has released peer review reports assessing the tax systems of 13 jurisdictions for information exchange.

Agreement between Australia and San Marino for the exchange of information relating to tax matters

Agreement between Australia and San Marino for the exchange of information relating to tax matters

Agreement between the United Kingdom and San Marino for the exchange of information relating to tax matters

Agreement between the United Kingdom and San Marino for the exchange of information relating to tax matters

Agreement between The Netherlands and San Marino for the exchange of information relating to tax matters

Agreement between The Netherlands and San Marino for the exchange of information relating to tax matters

Agreement between Sweden and San Marino for the exchange of information relating to tax matters

Agreement between Sweden and San Marino for the exchange of information relating to tax matters

Agreement between Norway and San Marino for the exchange of information relating to tax matters

Agreement between Norway and San Marino for the exchange of information relating to tax matters

Agreement between Denmark and San Marino for the exchange of information relating to tax matters

Agreement between Denmark and San Marino for the exchange of information relating to tax matters

Agreement between Iceland and San Marino for the exchange of information relating to tax matters

Agreement between Iceland and San Marino for the exchange of information relating to tax matters