Protocol to Tax Treaty between Cyprus and San Marino has Entered into Force
The protocol to the 2007 income tax treaty between Cyprus and San Marino entered into force on 27 June 2018. The protocol, signed 19 May 2017, replaces Article 25 (Exchange of Information) to bring it in line with the OECD standard for information exchange. It is the first to amend the treaty and applies from 1 January 2019.
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