真人|博彩现金网

                                    Share

                                    San Marino


                                  1. 11-March-2020

                                    English

                                    San Marino deposits its instrument of ratification for the Multilateral BEPS Convention

                                    Today, San Marino deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For San Marino, the MLI enters into force on 1 July 2020.

                                    Related Documents
                                  2. 24-February-2020

                                    English

                                    Making Dispute Resolution More Effective – MAP Peer Review Report, San Marino (Stage 1) - Inclusive Framework on BEPS: Action 14

                                    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by San Marino.
                                  3. 24-February-2020

                                    English

                                    BEPS Action 14: OECD releases stage 1 peer review reports on dispute resolution for Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia

                                    The work on BEPS Action 14 continues with today's publication of the eighth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

                                    Related Documents
                                  4. 19-February-2019

                                    English

                                    OECD invites taxpayer input on eighth batch of dispute resolution peer reviews

                                    The OECD is now gathering input for the BEPS Action 14 Stage 1 peer reviews of Brunei, Cura?ao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia, and invites taxpayers to submit input on specific MAP-related issues by 19 March 2019.

                                  5. 16-July-2018

                                    English

                                  6. 31-July-2013

                                    English

                                    Global Forum on Tax Transparency: New reports review jurisdictions’ information exchange

                                    The Global Forum on Transparency and Exchange of Information for Tax Purposes has released peer review reports assessing the tax systems of 13 jurisdictions for information exchange.

                                    Related Documents
                                  7. 4-March-2010

                                    English, , 675kb

                                    Agreement between Australia and San Marino for the exchange of information relating to tax matters

                                    Agreement between Australia and San Marino for the exchange of information relating to tax matters

                                    Related Documents
                                  8. 16-February-2010

                                    English, , 77kb

                                    Agreement between the United Kingdom and San Marino for the exchange of information relating to tax matters

                                    Agreement between the United Kingdom and San Marino for the exchange of information relating to tax matters

                                    Related Documents
                                  9. 27-January-2010

                                    English, , 857kb

                                    Agreement between The Netherlands and San Marino for the exchange of information relating to tax matters

                                    Agreement between The Netherlands and San Marino for the exchange of information relating to tax matters

                                    Related Documents
                                  10. 12-January-2010

                                    English, , 75kb

                                    Agreement between Sweden and San Marino for the exchange of information relating to tax matters

                                    Agreement between Sweden and San Marino for the exchange of information relating to tax matters

                                    Related Documents
                                  11. 1 | 2 | 3 > >>

                                                                      aviation

                                                                      Buy a car

                                                                      Mobile phone

                                                                      constellation

                                                                      Finance

                                                                      Celebrity

                                                                      image

                                                                      game

                                                                      city