The UK has published the Double Taxation Relief and International Tax Enforcement (San Marino) Order 2023, which was made on 19 July 2023 and provides for the ratification of the income and capital tax treaty with San Marino. The treaty, signed 17 May 2023, is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged. It will apply in San Marino from 1 January of the year following its entry into force, and in the UK from the first day of the second month next following its entry into force...