INTERNATIONAL TAX PLAZA - The OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters: San Marino deposits Instrument of Ratification, Acceptance or Approval

(September 1, 2015)

Based on the overview of Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters as available on the website of the OECD, on August 28, 2015 San Marino deposited its instrument of ratification, acceptance or approval for the Protocol of the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters. San Marino signed the Amended Convention on November 21, 2013.

Again based on the overview of Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters as available on the website of the OECD, the Convention is expected to enter into force on December 1, 2015 with respect to San Marino.

Click here to be forwarded to the overview of Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters (Status as per August 31, 2015) as available on the website of the OECD, which will open in a new window.

Click here to be forwarded to the amended Convention on Mutual Administrative Assistance in Tax Matters as available on the website of the OECD, which will open in a new window.

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