Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

San Marino

Recent developments relating to MAP in San Marino prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Entry into force of the tax treaty with Czechia in 2023.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

24 January 2022 - https://doi.org/10.1787/22b43680-en

Tax treaty network of San Marino

• 25 treaties, applicable to 25 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of San Marino's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
16	3	6

Source: OECD

San Marino's MAP programme

Organisation of competent authority function

• three persons:

  • three persons working on MAP cases (all of which work on other tasks as well).

• contact persons for MAP requests:

  • Segreteria di Stato per le Finanze e il Bilancio (Ministry of Finance and Budget), Contrada Omerelli, 31 47890 – San Marino Repubblica di San Marino

  • Email: [e-mail]

  • Tel. [phone] – 882661 / (+378) 0549 – 882242 fax. [phone] – 882244.

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Mutual agreement procedures for the resolution of international tax disputes, Guideline, 3 December 2020	http://www.finanze.sm/on-line/home/aree-tematiche/fiscalita-internazionale/documento24121327.html (Section 4.2.4. to be referred to for form and content of a MAP request, including information requirements)
	Web page	http://www.finanze.sm/on-line/home/aree-tematiche/fiscalita-internazionale/articolo24013526.html
MAP profile	6 July 2021	https://www.oecd.org/tax/dispute/san-marino-dispute-resolution-profile.pdf

Overview of San Marino's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-san-marino.pdf for details with respect to San Marino's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by San Marino in 2022.

Figure 2. Evolution of San Marino's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of San Marino’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	0	0	0	0
Other cases	1	0	0	1
Total	1	0	0	1

Source: OECD

Table 4. San Marino’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD