San Marino has published Delegated Decree no. 49 of 4 March 2021, which includes further extraordinary measures to support the economy in light of COVID-19. One of the key measures of the decree is an extension of the deadline for the annual income tax return and final payment for 2020 to 31 July 2021 (from 30 June). An extension to 31 July 2021 is also provided for the report on shareholdings and financial assets held abroad and the withholding tax return. In addition to the extensions, the decree also provides for various other support measures, including State guarantees for loans,...