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Malta - San Marino Tax Treaty (as amended by 2009 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

(1) The Contracting States shall notify each other, through diplomatic channels that the legal requirements for the entry into force of this Convention have been complied with.

(2) This Convention shall enter into force on the date of the later of the notifications referred to in paragraph (1) and its provisions shall have effect:

  • (a) in Malta: in respect of taxes on income derived during any calendar year or accounting period, as the case may be, beginning on or after 1 January immediately following the date on which the Convention enters into force;
  • (b) in San Marino: in respect of income derived during any taxable year beginning on or after 1 January next following that in which this Convention enters into force.