On 16 May 2014, officials from Switzerland and San Marino signed a tax information exchange agreement. The agreement covers Swiss federal, cantonal and communal taxes on income and capital, and cantonal and communal taxes on inheritance and gifts. It covers San Marino general income tax on individuals, bodies corporate and proprietorships. The agreement is the first of its kind between the two countries and enters into force after the ratification instruments are exchanged. It will apply for requests made on or after the date of its entry into force for tax periods beginning on or after 1 January of the...