San Marino

San Marino has exchange of information relationships with 50 jurisdictions through 21 DTCs and 29 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
France TIEA  22 Sep 2009  2009-09-22 2 Sep 2010  2010-09-02 Yes Yes
Argentina TIEA  7 Dec 2009  2009-12-07 16 Jun 2012  2012-06-16 Yes Yes
Guernsey TIEA  29 Sep 2010  2010-09-29 16 Mar 2011  2011-03-16 Yes Yes
Poland TIEA  31 Mar 2012  2012-03-31 28 Feb 2013  2013-02-28 Yes Yes
Monaco TIEA  29 Jul 2009  2009-07-29 10 May 2010  2010-05-10 Yes Yes
Faroe Islands TIEA  10 Sep 2009  2009-09-10 3 Jun 2011  2011-06-03 Unreviewed Yes
Denmark TIEA  12 Jan 2010  2010-01-12 19 May 2010  2010-05-19 Yes Yes
Samoa TIEA  1 Sep 2009  2009-09-01 21 Mar 2012  2012-03-21 Yes Yes
Indonesia TIEA  25 Sep 2013  2013-09-25 not yet in force  1900-01-01 Yes Yes
Czech Republic TIEA  25 Nov 2011  2011-11-25 6 Sep 2012  2012-09-06 No Yes
Seychelles DTC  28 Sep 2012  2012-09-28 30 May 2013  2013-05-30 Yes Yes
Norway TIEA  12 Jan 2010  2010-01-12 22 Jul 2010  2010-07-22 Yes Yes
Portugal DTC  18 Nov 2010  2010-11-18 2 Dec 2015  2015-12-02 Yes Yes
Qatar DTC  17 Mar 2013  2013-03-17 30 Oct 2013  2013-10-30 Yes Yes
Romania DTC  23 May 2007  2007-05-23 11 Feb 2008  2008-02-11 Yes Yes
Luxembourg DTC  27 Mar 2006  2006-03-27 29 Dec 2006  2006-12-29 Yes Yes
Hungary DTC  15 Sep 2009  2009-09-15 3 Dec 2010  2010-12-03 Yes Yes
Iceland TIEA  12 Jan 2010  2010-01-12 3 Nov 2012  2012-11-03 Yes Yes
Netherlands TIEA  27 Jan 2010  2010-01-27 not yet in force  1900-01-01 Yes Yes
Greenland TIEA  22 Sep 2009  2009-09-22 7 Dec 2012  2012-12-07 Unreviewed Yes
China TIEA  9 Jul 2012  2012-07-09 30 Apr 2013  2013-04-30 Yes Yes
Italy DTC  21 Mar 2002  2002-03-21 3 Oct 2013  2013-10-03 Yes Yes
Greece DTC  26 Jun 2013  2013-06-26 7 Apr 2014  2014-04-07 Yes Yes
Belgium DTC  21 Dec 2005  2005-12-21 25 Jun 2007  2007-06-25 Yes Yes
Ireland TIEA  4 Jul 2012  2012-07-04 12 May 2013  2013-05-12 Yes Yes
Malta DTC  3 May 2005  2005-05-03 19 Jul 2005  2005-07-19 Yes Yes
Spain TIEA  6 Sep 2010  2010-09-06 2 Aug 2011  2011-08-02 Yes Yes
Croatia DTC  18 Oct 2004  2004-10-18 1 Jan 2006  2006-01-01 Yes Yes
Bahamas, The TIEA  24 Sep 2009  2009-09-24 10 Nov 2011  2011-11-10 Yes Yes
Switzerland TIEA  16 May 2014  2014-05-16 20 Jul 2015  2015-07-20 Yes Yes
Saint Kitts and Nevis DTC  20 Apr 2010  2010-04-20 12 Feb 2014  2014-02-12 Yes Yes
Malaysia DTC  19 Nov 2009  2009-11-19 28 Dec 2010  2010-12-28 Yes Yes
United Kingdom TIEA  16 Feb 2010  2010-02-16 27 Jul 2011  2011-07-27 Yes Yes
Austria DTC  24 Nov 2004  2004-11-24 1 Dec 2005  2005-12-01 Yes Yes
Liechtenstein DTC  23 Sep 2009  2009-09-23 19 Jan 2011  2011-01-19 Yes Yes
South Africa TIEA  10 Mar 2011  2011-03-10 28 Jan 2012  2012-01-28 Yes Yes
Barbados DTC  14 Dec 2012  2012-12-14 6 Aug 2013  2013-08-06 Yes Yes
Viet nam DTC  14 Feb 2013  2013-02-14 13 Jan 2016  2016-01-13 Unreviewed Yes
Germany TIEA  21 Jun 2010  2010-06-21 21 Dec 2011  2011-12-21 Yes Yes
Azerbaijan DTC  8 Sep 2015  2015-09-08 2 May 2016  2016-05-02 Unreviewed Yes
India TIEA  14 May 2014  2014-05-14 29 Aug 2014  2014-08-29 Yes Yes
Vanuatu TIEA  19 May 2011  2011-05-19 not yet in force  1900-01-01 Yes Yes
Sweden TIEA  12 Jan 2010  2010-01-12 1 Jul 2010  2010-07-01 Yes Yes
Georgia DTC  28 Sep 2012  2012-09-28 12 Apr 2013  2013-04-12 Yes Yes
Australia TIEA  4 Mar 2010  2010-03-04 11 Jan 2011  2011-01-11 Yes Yes
Finland TIEA  12 Jan 2010  2010-01-12 15 May 2010  2010-05-15 Yes Yes
Singapore DTC  11 Dec 2013  2013-12-11 18 Dec 2015  2015-12-18 Yes Yes
Cyprus DTC  27 Apr 2007  2007-04-27 18 Jul 2007  2007-07-18 No No
Andorra TIEA  21 Sep 2009  2009-09-21 7 Dec 2010  2010-12-07 Yes Yes
Canada TIEA  27 Oct 2010  2010-10-27 20 Oct 2011  2011-10-20 Yes Yes