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बेसिक इंग्लिश का दूसरा सत्र (कक्षा प्रारंभ : 22 अक्तूबर, शाम 3:30 से 5:30)
TIEA signed between India and San Marino
Dec 21, 2013

India and San Marino has signed a bilateral tax treaty for exchange of banking and ownership information at Rome.

The Agreement has been signed between Mr.Basant K. Gupta, Ambassador of India to Italy with concurrent accreditation to San Marino and Ms. Daniela Rotondaro, Ambassador of San Marino to Italy on behalf of San Marino.

The agreement follows the international standard of transparency and exchange of information. It provides for exchange of information that is foreseeably relevant to the administration and enforcement of the domestic tax laws.

The agreement further has a specific provision that the requested Party shall use its information-gathering measures to obtain the requested information even though that Party may not need such information for its own tax purposes.

The agreement provides for the representatives of the competent authority of the requesting Party to enter the territory of the requested Party to interview individuals and examine records.

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