LAW NO. 174/2015

Law no. 174 of 27 November 2015 regulate international tax cooperation implemented by the Republic of San Marino to enforce international, bilateral or multilateral agreements concluded with foreign countries or jurisdictions.

The agreements include:

1. Multilateral Convention on Mutual Administrative Assistance in Tax Matters signed in Jakarta on 21 November 2013 (MAC); 
2. bilateral agreements to ensure exchange of information in tax matters on request according to OECD standards (TIEAs);
3. bilateral agreements to eliminate double taxation according to OECD standards and including the provisions on exchange of information on request (DTAs);
4. the agreement with the Government of the United States of America (IGA SM) and relevant technical arrangements to implement FATCA tax compliance standard;
5. any other international agreement providing for international tax cooperation, referred to by the ratifying measure in San Marino legal system for the enforcement of Law no. 174/2015.

For the latest information, please visit the following website: https://www.gov.sm/pub1/GovSM/clo/