DT16510 - Double Taxation Relief Manual: Guidance by country: San Marino: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of San Marino for the Elimination of Double Taxation with Respect to Taxes on Income and on Capital and the Prevention of Tax Evasion and Avoidance
Signed: 17 May 2023
Statutory Instrument number: SI 2023 No. 841
Entered into force: 30 November 2023
Has effect:
- in San Marino, from 1 January 2024
- in the United Kingdom, in respect of taxes withheld at source, from 1 January 2024; in respect of corporation tax, from 1 April 2024; in respect of income tax and capital gains tax, from 6 April 2024
The text of the convention and protocol currently in force can be found at the following link: