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  • 22 Nov 2013
  • 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
  • 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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