Italian tax white list

The Republic of San Marino is included, with effect from January 9th, 2015, on the list of States, set up by the Italian Decree of September 4th, 1996, by which it is possible the exchange of information in accordance with the international conventions for the avoidance of double taxation on income in force with Italy (so-called white list).

The decree, adopted by the Italian Minister for the Economy and Finance, Padoan, on December 29th, 2014, follows the decision of February 12th, 2014, by which San Marino has been removed from the "black list" of States and territories which have a preferential tax regime established by decree of May 4th, 1999.