San Marino (SM)

Jurisdiction Overview

IDQuestionAnswer
421 *Tax Rulings: Are all unilateral cross­border tax rulings (e.g. advance tax rulings, advance tax decisions) published online for free, either anonymised or not? Unknown
 Data Date: 2019

Notes

 
It is unclear whether San Marino can issue unilateral cross-border tax rulings (see note above).

Sources

IBFD 2019d
 
OECD UTR 2018: 393