author_orbitax
Orbitax

Share This Article

San Marino Parliament Approves Pending Tax Treaty with the UK

31 October 2023

|

Treaty Development

|

San Marino-United Kingdom

On 24 October 2023, San Marino's Grand and General Council (parliament) approved the ratification of the pending income and capital tax treaty with the United Kingdom. The treaty, signed 17 May 2023, is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged. It will apply in San Marino from 1 January of the year following its entry into force, and in the UK from the first day of the second month next following its entry into force in respect of withholding taxes, from 1 April next following its entry...