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SAN MARINO: Taxation in International Treaties

SAN MARINO: Taxation in International Treaties

Author: Piergiorgio Valente

Bilateral treaties against double taxation represent a topical theme for current and future international tax scenarios.
Within a global competitive arena, the safeguard of income flows by the Tax Authorities assumes a particularly significant role as to the collateral tax planning and international arbitrage opportunities for taxpayers.
In such a context, knowledge of such Treaty instrument acquires strategic importance for economic operators investing abroad.
The International Tax Treaties Volume, at its sixth edition, has been representing for the past fifteen years a point of reference for specialized readers.

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