On 27 January 2021, officials from the Czech Republic and San Marino signed an income and capital tax treaty. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Czech tax on income of individuals, tax on income of legal persons, and tax on immovable property. It covers San Marino taxes imposed under the general income tax on individuals and on bodies corporate and the tax on capital. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities of the Contracting States will determine its...