The income and capital tax treaty between the Czech Republic and San Marino entered into force on 19 July 2022. The treaty, signed 27 January 2021, 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...