International treaty

San Marino: tax treaties

Tax treaties and related documents between the UK and San Marino.

From:
HM Revenue & Customs
Published
6 October 2021
Last updated
6 December 2023 바카라 사이트” See all updates

Documents

2010 UK-San Marino Tax Information Exchange Agreement: exchange of information 바카라 사이트” in force

HTML

PDF, 122 KB, 11 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2023 UK-San Marino Double Taxation Convention 바카라 사이트” in force

HTML

Details

2010 UK-San Marino Tax Information Exchange Agreement: exchange of information 바카라 사이트” in force

UK-San Marino Tax Information Exchange Agreement: exchange of information signed 16 February 2010, entered into force on 27 July 2011.

2010 UK-San Marino Tax Information Exchange Agreement 바카라 사이트” in force

UK-San Marino Tax Information Exchange Agreement signed 16 February 2010, entered into force on 27 July 2011.

2023 UK-San Marino Double Taxation Convention 바카라 사이트” in force

The Double Taxation Convention was signed in London on 17 May 2023. It entered into force on 30 November 2023.

The convention takes effect in the United Kingdom from:

  • 1 January 2024Β for taxes withheld at source
  • 6 April 2024 for income tax and capital gains tax
  • 1 April 2024 for corporation tax

The convention takes effect in San Marino from:

  • 1 January 2024 for taxes withheld at source
  • 1 January 2024 for other taxes on income

Updates to this page

Published 6 October 2021
Last updated 6 December 2023 show all updates

  1. The 2023 UK-San Marino Double Taxation Convention 바카라 사이트” in force has been added.

  2. The 2023 UK-San Marino Double Taxation Convention 바카라 사이트” not in force has been added.

  3. First published.

Sign up for emails or print this page

Related content