International Tax Planning Association
San Marino
Jurisdiction Editor:
Andrea Vicari,
Studio Legale e Notarile Vicari
Via Voltone n 72, 47890, San Marino
Fax : +378 913305
E-mail: andreavicari@studiovicari.sm
  • Collective Investment Services Regulations 2006
  • Law on Companies and Banking, Financial and Insurance Services
  • Fiscal Regulations concerning Collective Investment Funds and their Management Companies
  • Trust Act of 2005
Tax Treaties
  • Austria
  • Austria - Protocol
  • Austria - 2009 Protocol
  • Belgium
  • Belgium - Protocol
  • Croatia
  • Cyprus
  • Cyprus - Protocol
  • Hungary
  • Liechtenstein
  • Luxembourg
  • Luxembourg - Protocol
  • Malaysia
  • Malta
  • Malta - Protocol
  • Romania
  • Romania - 2010 Protocol*
* Provisions will apply from 1st January, 2012
Tax Treaties – Pending
  • Belgium
  • Portugal
  • St Kitts & Nevis
Tax Information Exchange Agreements
  • Andorra – French text
  • Australia
  • Bahamas
  • Canada
  • Denmark
  • Faroe Islands
  • Finland
  • France – French text
  • Guernsey
  • Monaco – French text
  • Netherlands
  • Norway
  • Spain
  • Sweden
  • United Kingdom
Tax Information Exchange Agreements – Pending
  • Argentina
  • Germany
  • Greenland
  • Hungary
  • Poland
  • Samoa
  • South Africa
  • Vanuatu
Tax Information Exchange Agreements – Pending, not yet signed
  • Czech Republic
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