The income tax treaty between Curacao and San Marino was signed on 20 November 2023. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Curaçao income tax, wage tax, profit tax, and dividend tax. It covers San Marino general income tax levied 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 will determine the person's residence for the purpose of the treaty through mutual agreement, having regard to its place of effective management, the place...