San Marino

Overview of CbC reporting requirements

First reporting fiscal year: Commencing on or after 1 January 2019

Consolidated group revenue threshold: EUR 750 million

Filing deadline: 12 months following the end of the reporting fiscal year

Local filing required: Yes

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2018/2019

Summary of recommendations

Area of implementation

Recommendations for improvement

Domestic legal and administrative framework

None.

Exchange of information framework

None.

Appropriate use

None.

The domestic legal and administrative framework

San Marino confirms that its rules have not changed and continue to be applied effectively. San Marino continues to meet all terms of reference.

The exchange of information framework

San Marino confirms that its rules have not changed and continue to be applied effectively. San Marino continues to meet all terms of reference.

Appropriate use of CbC reports

San Marino confirms that its rules have not changed and continue to be applied effectively. San Marino continues to meet all terms of reference.

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