San Marino has published Council Decree No. 165 and Council Decree No. 166 of 23 September 2021, which provide for the ratification of the pending income and capital tax treaties with Andorra and the Czech Republic, which were signed on 25 May 2021 and 27 January 2021, respectively. Both treaties are the first of their kind between San Marino and the respective countries. They will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following their entry into force.