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Andorran General Council Approves Pending Tax Treaty with San Marino — Orbitax Tax News & Alerts

On 14 October 2021, the Andorran General Council (parliament) approved the ratification of the pending income and capital tax treaty with San Marino. The treaty, signed 25 May 2021, is the first of its kind between the two countries. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.