The income and capital tax treaty between Andorra and San Marino was signed on 25 May 2021. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Andorran corporate income tax, personal income tax, tax on income for fiscal non-residents, and tax payable on the increase in value in immovable property transfers. It covers San Marino general income tax on individuals and on bodies corporate and proprietorships. 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 residence...