Today, San Marino deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For San Marino, the MLI enters into force on 1 July 2020.
The work on BEPS Action 14 continues with today's publication of the eighth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.
The OECD is now gathering input for the BEPS Action 14 Stage 1 peer reviews of Brunei, Cura?ao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia, and invites taxpayers to submit input on specific MAP-related issues by 19 March 2019.
The Global Forum on Transparency and Exchange of Information for Tax Purposes has released peer review reports assessing the tax systems of 13 jurisdictions for information exchange.
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Agreement between Australia and San Marino for the exchange of information relating to tax matters
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Agreement between the United Kingdom and San Marino for the exchange of information relating to tax matters
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Agreement between The Netherlands and San Marino for the exchange of information relating to tax matters
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Agreement between Sweden and San Marino for the exchange of information relating to tax matters