San Marino has published Council Decree No. 159 of 3 November 2023, which provides for 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...