The income tax treaty between San Marino and the United Arab Emirates reportedly entered into force on 4 February 2020. The treaty, signed 11 July 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers San Marino taxes imposed under the general income tax on individuals and persons other than individuals and covers UAE income tax and corporate tax.
Income from Hydrocarbons
Article 3 (Income from Hydrocarbons) provides that the treaty will not affect th…