Partager

Saint-Marin


  • 24-January-2022

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, San Marino (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by San Marino.

  • 11-mars-2020

    Français

    Saint-Marin dépose son instrument de ratification de la Convention Multilatérale BEPS

    Saint-Marin a déposé son instrument de ratification de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices, soulignant ainsi son ferme engagement à prévenir l'utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales. La Convention entrera en vigueur le 1er juillet 2020.

    Documents connexes
    Also AvailableEgalement disponible(s)

  • 24-February-2020

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, San Marino (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by San Marino.

  • 24-February-2020

    English

    BEPS Action 14: OECD releases stage 1 peer review reports on dispute resolution for Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia

    The work on BEPS Action 14 continues with today's publication of the eighth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

    Related Documents

  • 19-February-2019

    English

    OECD invites taxpayer input on eighth batch of dispute resolution peer reviews

    The OECD is now gathering input for the BEPS Action 14 Stage 1 peer reviews of Brunei, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia, and invites taxpayers to submit input on specific MAP-related issues by 19 March 2019.

    Related Documents

  • 16-July-2018

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: San Marino 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This report contains the 2018 Peer Review Report on the Exchange of Information on Request of San Marino.

  • 18-octobre-2013

    Français

    L’innovation, la diversification et une meilleure logistique sont les clés d’une croissance durable et inclusive, selon la dernière édition des Perspectives économiques de l’Amérique latine

    Après une décennie de croissance relativement soutenue, l’Amérique latine aborde une zone de turbulences sur fond de fléchissement des échanges, de modération du prix des matières premières et d’incertitude croissante liée à l’environnement financier extérieur, selon la dernière édition des Perspectives économiques de l’Amérique latine.

    Documents connexes
    Also AvailableEgalement disponible(s)

  • 26-October-2011

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2011 (Supplementary Report) - Phase 1: Legal and Regulatory Framework

    This publication contains the Supplementary Phase 1 Peer Review Report for San Marino.

  • 4-March-2010

    English, , 675kb

    Agreement between Australia and San Marino for the exchange of information relating to tax matters

    Agreement between Australia and San Marino for the exchange of information relating to tax matters

    Related Documents

  • 16-February-2010

    English, , 77kb

    Agreement between the United Kingdom and San Marino for the exchange of information relating to tax matters

    Agreement between the United Kingdom and San Marino for the exchange of information relating to tax matters

    Related Documents
    • 1 | 2 | 3 > >>