Overview of the Tax System

Lorenzo Riccardi ()
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Lorenzo Riccardi: Shanghai University

A chapter in San Marino and International Investments, 2023, pp 11-16 from Springer

Abstract: Abstract San Marino has an attractive tax regime compared to other jurisdictions in Europe and is characterised by a standard corporate income tax rate equal to 17% of taxable income.

Date: 2023
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DOI: 10.1007/978-981-99-0365-8_3

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