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Elias Neocleous & Co LLC | Cyprus, San Marino | 11 Jan 2019

Amendments to Cyprus-San Marino double tax treaty enter into force

The Tax Department recently announced that the procedures for ratifying the protocol amending the Convention on the Avoidance of Double Taxation between Cyprus and San Marino have been completed. The protocol, which entered into force on 27 June 2018, replaces the text of Article 25 of the convention with the text of the corresponding article of the Organisation for Economic Cooperation and......
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Studio Pierallini | San Marino | 2 Dec 2015

San Marino Aircraft Registry: recent developments

San Marino recently acceded to the Cape Town Convention and Aircraft Protocol. The treaty reduces risks for creditors by providing internationally recognised rights in the event of a debtor's default or insolvency and allows creditors to register the acquisition of high-value property in an electronic international register in order to guarantee the priority of their claims against other parties.
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