On 26 July 2016, San Marino published the decrees ratifying the pending tax information exchange agreements with Brazil and New Zealand. The agreements, signed 31 March 2016 with Brazil and 1 April 2016 with New Zealand, are the first of their kind between San Marino and the respective countries.
The agreement with Brazil will enter into force on the first day of the month following the exchange of the ratification instruments, and will apply for criminal tax matters from the date of its en…