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San Marino - Romania Tax Treaty (as amended by 2010 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 29

Entry into Force

This Convention shall enter into force on the date of the last notification by both Contracting States of the completion of their domestic procedures of ratification necessary for its entry into force. The provisions of the Convention shall have effect:

  • (a) in respect of taxes withheld at the source to the income paid on or after 1 January in the calendar year next following the year in which the Convention enters into force; and
  • (b) in respect of other taxes on income and on capital paid on or after 1 January in the calendar year next following the year in which the Convention enters into force.