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San Marino - Croatia Tax Treaty (as amended by 2012 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Entry into Force

This Agreement shall enter into force on the date of receipt of the latter notification through diplomatic channels by which one Contracting State notifies the other that its internal legal requirements for the entry into force of this Agreement have been fulfilled. This Agreement shall have effect in respect of income derived during the taxable years beginning on or after 1 January next following that in which this Agreement enters into force.