The income tax treaty between San Marino and Serbia was signed on 16 April 2018. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers San Marino taxes imposed under the general income tax and covers Serbian corporate income tax and personal income tax. Residence If a company is considered resident in both Contracting States, the competent authorities of the Contracting States will determine its residence for the purpose of the treaty through mutual agreement based on its place of head or main office, its place of effective management, the place where it...