San Marino has published Law Decree No. 91/2020 of 26 May 2020, which ratifies and amends Law Decree No. 63/2020 of 21 April 2020 on additional support measures to deal with the COVID-19 emergency ({News-2020-05-05/A/16-previous coverage}). In General, Law Decree No. 91/2020 confirms the measures of the earlier Law Decree. Law Decree No. 91/2020 also includes further tax credit measures, including: a tax credit equal to 60% of expenses incurred for renting qualifying commercial properties in March and April 2020 for businesses that had to suspend their activities by government order; and a tax credit equal to 50% of expenses...