On 17 May 2023, officials from San Marino and the United Kingdom signed an income and capital tax treaty. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers San Marino general income tax levied on individuals and on bodies corporate and proprietorships. It covers UK income tax, corporation tax, and capital gains tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities will…