International Tax

San Marino Tax Reform

Author: Piergiorgio Valente and Luca Beccari Within an international economic context marked by a strong climate of uncertainties and characterised by a worldwide crisis, small states such as the San Marino Republic are obliged to face a complex challenge… Download…

The Conditions for Setting up a Permanent Establishment

Author: Salvatore Mattia and Caterina Alagna Download (Italian)…

The Italy-San Marino Treaty and the New Protocol of Amendement

Author: Luca Beccari and Salvatore Mattia Download (Italian)…

The network of Tax Information Exchange Agreements (TIEA)

Author: Piergiorgio Valente and Luca Beccari Download (Italian)…

The Conventional Network of San Marino

Author: Piergiorgio Valente and Luca Beccari Download (Italian)…

The San Marino Legislation on the Fight Against Money Laundering

Author: Piergiorgio Valente and Luca Beccari Download (Italian)…

The “Black List” Communications in Trades With San Marino

Author: Luca Beccari, Fabrizio Cremoni and Salvatore Mattia Download (Italian)…

Italian Taxation of Hidden Permanent Establishments

Author: Piergiorgio Valente The Italian Income Tax Code (Testo Unico delle imposte sul reddito, or TUIR) in article 162 defines permanent establishment as a ‘‘permanent place of business by means of which the non-resident enterprise entirely or partially exercises its…

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