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San Marino - Italy 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.

ARTICLE 30

Entry into Force

Either one of the Contracting State shall notify the other of the completion of the ratification procedures required by its domestic laws. This Convention shall enter into force from the date on which the second notification of the two notifications is received by the other Contracting State and its provisions shall apply:

  • (a) with respect to taxes accrued on income paid or payable from the first day of January of the calendar year following the year in which this Convention enters into force;
  • (b) with respect to other taxes for income paid or payable starting on or after the first day of January of the calendar year following year in which this Convention enters into force.