Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2013 Phase 2: Implementation of the Standard in Practice

This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for San Marino, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transpare...