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San Marino: tax treaties
Tax treaties and related documents between the UK and San Marino.
Details
2010 UK-San Marino Tax Information Exchange Agreement: exchange of information — in force
UK-San Marino Tax Information Exchange Agreement: exchange of information signed 16 February 2010, entered into force on 27 July 2011.
2010 UK-San Marino Tax Information Exchange Agreement — in force
UK-San Marino Tax Information Exchange Agreement signed 16 February 2010, entered into force on 27 July 2011.
2023 UK-San Marino Double Taxation Convention — not in force
The UK-San Marino Double Taxation Convention was signed on 17 May 2023.
It has not yet entered into force.
The Convention will enter into force upon completion of the procedures required by the law of both countries.