Tag: San Marino
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Country-by-Country Reporting (CbCR) Regulation in San Marino
San Marino, despite being a small jurisdiction, is committed to global tax transparency and has aligned itself with international standards, including the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 initiative. The adoption of Country-by-Country Reporting (CbCR) obligations in San Marino reflects its effort to combat tax avoidance and ensure that multinational enterprises (MNEs)…
CbC Reporting 