San Marino has published Regulation No. 6 of 8 May 2019, which amends prior regulations on the application of Article 16 of Law No. 115 of 29 September 2017 on incentives for internationalization initiatives. This includes a 20% tax credit for resident companies for expenses incurred in certain qualifying international initiatives for the purpose of developing new markets.
Regulation No. 6 provides that qualifying initiatives include official exhibitions, temporary showrooms, missions abro…