Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Declarations, Denunciations, Derogations
Status as of 25/08/2019
San MarinoDeclaration contained in a Note Verbale from the Ministry of Foreign Affairs of San Marino, deposited with the instrument of ratification on 28 August 2015 - Or. Engl.
ANNEX A – Taxes to which the Convention would apply
Article 2, paragraph 1.a.i: general income tax
(i) on individuals;
(ii) on bodies corporate and proprietorships;
[even if collected through a withholding tax]
Article 2, paragraph 1.a.ii: none
Article 2, paragraph 1.a.iii: none
Period covered: 01/12/2015 -
Articles concerned : 2
Declaration transmitted by a letter from the Permanent Representative of San Marino to the Council of Europe, dated 25 September 2017, registered at the Secretariat General of the Council of Europe on 25 September 2017 - Or. Engl.
Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 25/09/2017 -
Articles concerned : 28