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22 Nov 2013   Book
English  		Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2013 : Phase 2: Implementation of the Standard in Practice
OECD, Pages:: 116
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.
27 Jan 2011   Book
English  		Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2011 : Phase 1: Legal and Regulatory Framework
OECD, Pages:: 82
This publication reviews the quality of San Marino’s legal and regulatory framework for the exchange of information for tax purposes.
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