San Marino has published Delegated Decree No. 68 of 25 April 2019, which provides for the amendment and ratification of Delegated Decree No. 18 of 25 January 2019 on the automatic exchange of Country-by-Country (CbC) reports ({News-2019-02-01/A/5-previous coverage}). Overall, the CbC reporting requirements provided in Decree No. 68 are unchanged from those provided in Decree No. 18, although Article 9 on penalties has been amended. This includes that separate from the penalty of EUR 10,000 to EUR 50,000 for failing to submit a CbC report by the deadline or for submitting incomplete or incorrect information, a penalty of EUR 8,000...