The income tax treaty between San Marino and Serbia entered into force on 8 October 2018. The treaty, signed 16 April 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers San Marino taxes imposed under the general income tax and covers Serbian corporate income tax and personal income tax.
Residence
If a company is considered resident in both Contracting States, the competent authorities of the Contracting States will determine its residence for the p…