The Double Taxation Relief and International Tax Enforcement (San Marino) Order 2023
The Schedule to this Order contains a Convention and Protocol (“the Arrangements”) between the United Kingdom and the Republic of San Marino in relation to the elimination of double taxation with respect to taxes on income and on capital, the prevention of tax evasion and avoidance, and assisting international tax enforcement. This Order brings the Arrangements into effect.
Lifecycle
Department
Made
19 Jul 2023
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Comes into force
TBC
Enabling power
Accordingly, His Majesty, in exercising the powers conferred on Him by section 2 of the Taxation (International and Other Provisions) Act 2010 and section 173(1) to (3) of the Finance Act 2006, by and with the advice of His Privy Council, orders as follows—
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