Latest Reports for San Marino

What kinds of Peer Reviews are there? ยป

Peer reviews are concerned with the availability of relevant information within the jurisdiction, the competent authority's ability to gain timely access to that information, and whether that information can be effectively exchanged with its partners.

  • Phase 1 reports summarise the legal and regulatory framework for transparency and exchange of information in a jurisdiction;
  • Phase 2 reports verify the practical implementation of that framework;
  • Combined phase 1 and phase 2 reports assess the legal and regulatory framework as well as its practical implementation.
  • Supplementary reports verify the jurisdiction's responsiveness to recommendations stated in the previous report.

All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

Combined Review

This report has been published on 16 Jul 2018. You can browse it online below.

Overall Phase 2 Rating is Compliant

Skip directly to the Executive Summary. You may also want to view the tables of determinations and ratings.


Previous Reports

Type Published
Phase 2 Review 31 Jul 2013
Supplementary Report 26 Oct 2011
Phase 1 Review 27 Jan 2011