The tax treaty between Greece and San Marino entered into force on 7 April 2014. The treaty was signed 26 June 2013, and is the first of its kind between the two countries. Taxes Covered The treaty covers Greek income and capital taxes on natural and legal persons, and San Marino individual, corporate, and proprietorship taxes. Withholding Tax Rates Dividends - 5% if the beneficial owner directly holds at least 25% of the paying company's capital, otherwise 10% Interest - 10% Royalties - 5% Capital Gains The treaty differs from the OECD model by not including the provision that gains...