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Tax Treaty between Greece and San Marino has Entered into Force

|Treaty Development|Greece-San Marino
Greece-San Marino

The tax treaty between Greece and San Marino entered into force on 7 April 2014. The treaty was signed 26 June 2013, and is the first of its kind between the two countries.

Taxes Covered

The treaty covers Greek income and capital taxes on natural and legal persons, and San Marino individual, corporate, and proprietorship taxes.

Withholding Tax Rates

  • Dividends - 5% if the beneficial o…

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