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Tax Treaty between Curacao and San Marino Entering into Force

|Treaty Development|Curacao-San Marino
Curacao-San Marino

The income tax treaty between Curacao and San Marino enters into force on 31 August 2025. The treaty, signed 20 November 2023, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Curacao income tax, wage tax, profit tax, and dividend tax. It covers San Marino general income tax levied on individuals and on bodies corporate and proprietorships.

Residence

If …

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