Titlebook: San Marino and International Investments; Lorenzo Riccardi Book 2023 The Editor(s) (if applicable) and The Author(s), under exclusive lice

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International Treaties,with Italy entered in force as one of the most important treaty for the Republic and the Country has managed to be very active on the international front, having signed many treaties and being a member of numerous International Organization.

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European Microstates,s, together with the widening of the market for domestic enterprises. The structural limits of small States make these Countries interested in internationalisation with the maintenance of sovereignty, identity, and distinctiveness.

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https://doi.org/10.1007/978-981-99-0365-8San Marino; Dividends, Interests and Royalties; Tax policies; International Law and Economy; Investing i

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Overview of the Tax System,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.

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Investing in San Marino,The Ministry responsible for International Economic Cooperation manages services aimed at supporting foreign investors who decide to carry out business activities in the Republic of San Marino.

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