San Marino - Exchange of Information and tax enforcement

San Marino has EOI relations with 95 countries through 53 treaties.

Treaty Type
Sum	53
DTC	21
FATCA	1
Multilateral	2
TIEA	29

Jurisdictions which San Marino has agreements with
Jurisdiction	Type	Treaty	Signed	Entered into force	Exchange of Information
Albania	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Albania	Multilateral	MCON-Amend	Dec. 1, 2013	Dec. 1, 2013	On Request
Andorra	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Andorra	TIEA	TIEA AD SM	Sept. 21, 2009	Dec. 7, 2010	On Request
Anguilla	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Anguilla	Multilateral	MCON-Amend	March 1, 2014	March 1, 2014	On Request
Antigua and Barbuda	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Argentina	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Jan. 1, 2013	Jan. 1, 2013	On Request
	TIEA	TIEA AR SM	Dec. 7, 2009	June 16, 2012	On Request
Aruba	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Australia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
	Multilateral	MCON-Amend	Dec. 1, 2012	Dec. 1, 2012	On Request
	TIEA	TIEA AU SM	March 4, 2010	Jan. 11, 2011	On Request
Austria	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
	Multilateral	MCON-Amend	Dec. 1, 2014	Dec. 1, 2014	On Request
	DTC	DTC AT SM	Nov. 24, 2004	Dec. 1, 2005	Uncertain
Azerbaijan	Multilateral	MCON-Amend	Sept. 1, 2015	Sept. 1, 2015	On Request
Azerbaijan	DTC	DTC AZ SM	Sept. 8, 2015	No	Uncertain
Bahamas	TIEA	TIEA BS SM	Sept. 24, 2009	Nov. 10, 2011	On Request
Barbados	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Barbados	DTC	DTC BB SM	Dec. 14, 2012	Aug. 6, 2013	Uncertain
Belgium	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	April 1, 2015	April 1, 2015	On Request
	DTC	DTC BE SM	Dec. 21, 2005	June 25, 2007	Uncertain
Belize	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Belize	Multilateral	MCON-Amend	Sept. 1, 2013	Sept. 1, 2013	On Request
Bermuda	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Bulgaria	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Bulgaria	Multilateral	MCON-Amend	July 1, 2016	July 1, 2016	On Request
Cameroon	Multilateral	MCON-Amend	June 30, 2015	June 30, 2015	On Request
Canada	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
	Multilateral	MCON-Amend	Nov. 21, 2013	Nov. 21, 2013	On Request
	TIEA	TIEA CA SM	Oct. 27, 2010	Oct. 20, 2011	On Request
Cayman Islands	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Cayman Islands	Multilateral	MCON-Amend	Jan. 1, 2014	Jan. 1, 2014	On Request
Chile	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
China	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
	Multilateral	MCON-Amend	Feb. 1, 2016	Feb. 1, 2016	On Request
	TIEA	TIEA CN SM	July 9, 2012	April 30, 2013	On Request
Colombia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Colombia	Multilateral	MCON-Amend	July 1, 2014	July 1, 2014	On Request
Cook Islands	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Costa Rica	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Costa Rica	Multilateral	MCON-Amend	Aug. 1, 2013	Aug. 1, 2013	On Request
Croatia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	June 1, 2014	June 1, 2014	On Request
	DTC	DTC HR SM	Oct. 18, 2004	Jan. 1, 2006	Uncertain
Curaçao	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Cyprus	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	April 1, 2015	April 1, 2015	On Request
	DTC	DTC CY SM	April 27, 2007	July 18, 2007	Uncertain
Czech Republic	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Feb. 1, 2014	Feb. 1, 2014	On Request
	TIEA	TIEA CZ SM	Nov. 25, 2011	Sept. 6, 2012	On Request
Denmark	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	June 1, 2011	June 1, 2011	On Request
	TIEA	TIEA DK SM	Jan. 12, 2010	May 19, 2010	On Request
Estonia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Estonia	Multilateral	MCON-Amend	Nov. 1, 2014	Nov. 1, 2014	On Request
Faroe Islands	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	TIEA	TIEA FO SM	Sept. 10, 2009	June 3, 2011	On Request
	Multilateral	MCON-Amend	June 1, 2011	June 1, 2011	On Request
Finland	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Dec. 21, 2010	Dec. 21, 2010	On Request
	TIEA	TIEA FI SM	Jan. 12, 2010	May 15, 2010	On Request
France	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	April 1, 2012	April 1, 2012	On Request
	TIEA	TIEA FR SM	Sept. 22, 2009	Sept. 2, 2010	On Request
Georgia	DTC	DTC GE SM	Sept. 28, 2012	April 12, 2013	Uncertain
Georgia	Multilateral	MCON-Amend	June 1, 2011	June 1, 2011	On Request
Germany	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Dec. 1, 2015	Dec. 1, 2015	On Request
	TIEA	TIEA DE SM	June 21, 2010	Dec. 21, 2011	On Request
Ghana	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Ghana	Multilateral	MCON-Amend	Sept. 1, 2013	Sept. 1, 2013	On Request
Gibraltar	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Greece	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	DTC	DTC GR SM	June 26, 2013	April 7, 2014	Uncertain
	Multilateral	MCON-Amend	Sept. 1, 2013	Sept. 1, 2013	On Request
Greenland	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Greenland	TIEA	TIEA GL SM	Sept. 22, 2009	Dec. 7, 2012	On Request
Grenada	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Guernsey	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Aug. 1, 2014	Aug. 1, 2014	On Request
	TIEA	TIEA GG SM	Sept. 29, 2010	March 16, 2011	On Request
Hungary	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	March 1, 2015	March 1, 2015	On Request
	DTC	DTC HU SM	Sept. 15, 2009	Dec. 3, 2010	Uncertain
Iceland	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	TIEA	TIEA IS SM	Jan. 12, 2010	Nov. 3, 2012	On Request
	Multilateral	MCON-Amend	Feb. 1, 2012	Feb. 1, 2012	On Request
India	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	TIEA	TIEA IN SM	May 14, 2014	Aug. 29, 2014	On Request
	Multilateral	MCON-Amend	June 1, 2012	June 1, 2012	On Request
Indonesia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
	Multilateral	MCON-Amend	May 1, 2015	May 1, 2015	On Request
	TIEA	TIEA ID SM	Sept. 25, 2013	No	On Request
Ireland	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Sept. 1, 2013	Sept. 1, 2013	On Request
	TIEA	TIEA IE SM	July 4, 2012	May 12, 2013	On Request
Isle of Man	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Isle of Man	Multilateral	MCON-Amend	March 1, 2014	March 1, 2014	On Request
Italy	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	DTC	DTC IT SM	March 21, 2002	Oct. 3, 2013	Uncertain
	Multilateral	MCON-Amend	May 1, 2012	May 1, 2012	On Request
Japan	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Japan	Multilateral	MCON-Amend	Oct. 1, 2013	Oct. 1, 2013	On Request
Jersey	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Jersey	Multilateral	MCON-Amend	June 1, 2014	June 1, 2014	On Request
Kazakhstan	Multilateral	MCON-Amend	Aug. 1, 2015	Aug. 1, 2015	On Request
Latvia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Latvia	Multilateral	MCON-Amend	Nov. 1, 2014	Nov. 1, 2014	On Request
Liechtenstein	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Liechtenstein	DTC	DTC LI SM	Sept. 23, 2009	Jan. 19, 2011	Uncertain
Lithuania	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Lithuania	Multilateral	MCON-Amend	June 1, 2014	June 1, 2014	On Request
Luxembourg	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Nov. 1, 2014	Nov. 1, 2014	On Request
	DTC	DTC LU SM	March 27, 2006	Dec. 29, 2006	Uncertain
Malaysia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Malaysia	DTC	DTC MY SM	Nov. 19, 2009	Dec. 28, 2010	Uncertain
Malta	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Sept. 1, 2013	Sept. 1, 2013	On Request
	DTC	DTC MT SM	May 3, 2005	July 19, 2005	Uncertain
Marshall Islands	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Mauritius	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Mauritius	Multilateral	MCON-Amend	Dec. 1, 2015	Dec. 1, 2015	On Request
Mexico	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Mexico	Multilateral	MCON-Amend	Sept. 1, 2012	Sept. 1, 2012	On Request
Moldova	Multilateral	MCON-Amend	March 1, 2012	March 1, 2012	On Request
Monaco	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Monaco	TIEA	TIEA MC SM	July 29, 2009	May 10, 2010	On Request
Montserrat	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Montserrat	Multilateral	MCON-Amend	Oct. 1, 2013	Oct. 1, 2013	On Request
Netherlands	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Sept. 1, 2013	Sept. 1, 2013	On Request
	TIEA	TIEA NL SM	Jan. 27, 2010	No	On Request
New Zealand	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
New Zealand	Multilateral	MCON-Amend	March 1, 2014	March 1, 2014	On Request
Nigeria	Multilateral	MCON-Amend	Sept. 1, 2015	Sept. 1, 2015	On Request
Niue	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Norway	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	June 1, 2011	June 1, 2011	On Request
	TIEA	TIEA NO SM	Jan. 12, 2010	July 22, 2010	On Request
Poland	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	TIEA	TIEA PL SM	March 31, 2012	Feb. 28, 2013	On Request
	Multilateral	MCON-Amend	Oct. 1, 2011	Oct. 1, 2011	On Request
Portugal	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	DTC	DTC PT SM	Nov. 18, 2010	Dec. 2, 2015	Uncertain
	Multilateral	MCON-Amend	March 11, 2015	March 11, 2015	On Request
Qatar	DTC	DTC QA SM	March 17, 2013	Oct. 30, 2013	Uncertain
Romania	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Nov. 1, 2014	Nov. 1, 2014	On Request
	DTC	DTC RO SM	May 23, 2007	Feb. 11, 2008	Uncertain
Russia	Multilateral	MCON-Amend	July 1, 2015	July 1, 2015	On Request
Saint Kitts and Nevis	DTC	DTC KN SM	April 20, 2010	Feb. 12, 2014	Uncertain
Saint Lucia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Saint Vincent and the Grenadines	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Samoa	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Samoa	TIEA	TIEA SM WS	Sept. 1, 2009	March 21, 2012	On Request
Saudi Arabia	Multilateral	MCON-Amend	April 1, 2016	April 1, 2016	On Request
Seychelles	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Oct. 1, 2015	Oct. 1, 2015	On Request
	DTC	DTC SC SM	Sept. 28, 2012	May 30, 2013	Uncertain
Singapore	Multilateral	MCON-Amend	May 1, 2016	May 1, 2016	On Request
Singapore	DTC	DTC SG SM	Dec. 11, 2013	Dec. 18, 2015	Uncertain
Sint Maarten (Dutch part)	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Slovakia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Slovakia	Multilateral	MCON-Amend	March 1, 2014	March 1, 2014	On Request
Slovenia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Slovenia	Multilateral	MCON-Amend	June 1, 2011	June 1, 2011	On Request
South Africa	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	March 1, 2014	March 1, 2014	On Request
	TIEA	TIEA SM ZA	March 10, 2011	Jan. 28, 2012	On Request
South Korea	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
South Korea	Multilateral	MCON-Amend	July 1, 2012	July 1, 2012	On Request
Spain	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Jan. 1, 2013	Jan. 1, 2013	On Request
	TIEA	TIEA ES SM	Sept. 6, 2010	Aug. 2, 2011	On Request
Sweden	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Sept. 1, 2011	Sept. 1, 2011	On Request
	TIEA	TIEA SE SM	Jan. 12, 2010	July 1, 2010	On Request
Switzerland	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Switzerland	TIEA	TIEA CH SM	May 16, 2014	July 20, 2015	On Request
Tunisia	Multilateral	MCON-Amend	Feb. 1, 2014	Feb. 1, 2014	On Request
Turks and Caicos Islands	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Turks and Caicos Islands	Multilateral	MCON-Amend	Dec. 1, 2013	Dec. 1, 2013	On Request
Ukraine	Multilateral	MCON-Amend	Sept. 1, 2013	Sept. 1, 2013	On Request
United Kingdom	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Oct. 1, 2011	Oct. 1, 2011	On Request
	TIEA	TIEA GB SM	Feb. 16, 2010	July 27, 2011	On Request
United States of America	FATCA	FATCA US SM		June 30, 2014	Automatic
Vanuatu	TIEA	TIEA SM VU	May 19, 2011	No	On Request
Vietnam	DTC	DTC SM VN	Feb. 14, 2013	No	Uncertain
Virgin Islands (British)	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Virgin Islands (British)	Multilateral	MCON-Amend	March 1, 2014	March 1, 2014	On Request

These are the countries that haven't signed any EOI treaties with San Marino yet.
	Jurisdiction	Secrecy score
	Brunei	83
	Liberia	83
	Lebanon	79
	Nauru	79
	United Arab Emirates	77
	Dominica	76
	Guatemala	76
	Maldives	76
	Paraguay	75
	Bahrain	74
	Gambia	73
	Tanzania	73
	Bolivia	72
	Hong Kong	72
	Panama	72
	Botswana	71
	Uruguay	71
	Macao	70
	Taiwan	67
	Macedonia	66
	Dominican Republic	65
	Turkey	64
	Venezuela	64
	Philippines	63
	Montenegro	60
	Israel	53
	Brazil	52
	Afghanistan	0
	Algeria	0
	Angola	0
	Armenia	0
	Bangladesh	0
	Belarus	0
	Benin	0
	Bhutan	0
	Bonaire, Sint Eustatius and Saba	0
	Bosnia and Herzegovina	0
	Burkina Faso	0
	Burundi	0
	Cabo Verde	0
	Cambodia	0
	Central African Republic	0
	Chad	0
	Comoros	0
	Congo	0
	Congo (the Democratic Republic of the)	0
	Cuba	0
	Côte d'Ivoire	0
	Djibouti	0
	Ecuador	0
	Egypt	0
	El Salvador	0
	Equatorial Guinea	0
	Ethiopia	0
	Falkland Islands [Malvinas]	0
	Fiji	0
	Gabon	0
	Guinea	0
	Guinea-Bissau	0
	Guyana	0
	Haiti	0
	Holy See	0
	Honduras	0
	Iran	0
	Iraq	0
	Jamaica	0
	Jordan	0
	Kenya	0
	Kiribati	0
	Kuwait	0
	Kyrgyzstan	0
	Lesotho	0
	Libya	0
	Madagascar	0
	Malawi	0
	Mali	0
	Mauritania	0
	Mongolia	0
	Morocco	0
	Mozambique	0
	Myanmar	0
	Namibia	0
	Nepal	0
	Nicaragua	0
	Niger	0
	Oman	0
	Pakistan	0
	Palestine, State of	0
	Papua New Guinea	0
	Peru	0
	Rwanda	0
	Réunion	0
	Sao Tome and Principe	0
	Senegal	0
	Serbia	0
	Sierra Leone	0
	Solomon Islands	0
	Sri Lanka	0
	Sudan	0
	Suriname	0
	Swaziland	0
	Syria	0
	Tajikistan	0
	Thailand	0
	Timor-Leste	0
	Togo	0
	Trinidad and Tobago	0
	Turkmenistan	0
	Tuvalu	0
	Uganda	0
	Uzbekistan	0
	Yemen	0
	Zambia	0
	Zimbabwe	0