San Marino

This report contains the “Phase 2: Implementation of the Standard in Practice” review for San Marino, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
This peer review covers San Marino’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is...
San Marino was first reviewed during the 2017/2018 peer review. This report is supplementary to San Marino’s 2017/2018 peer review report (OECD, 2018[1]). Since the last peer review, San Marino has introduced primary legislation in order to implement...
1. Consistent with the agreed methodology this first annual peer review covers: (i) the domestic legal and administrative framework, (ii) certain aspects of the exchange of information framework as well as (iii) certain aspects of the confidentiality...
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