San Marino signed six Tax Information Exchange Agreements (TIEA) on January 12 with five countries of the Nordic Council – including Denmark, Finland, Iceland, Norway and Sweden.
The agreement with San Marino was signed at the Finnish embassy in Paris. The other Nordic countries, the Faroe Islands and Greenland, signed TIEAs with San Marino in the autumn of 2009.
The TIEA will allow the Nordic countries to request information from San Marino’s tax authority on assets and incomes derived in San Marino that have not been declared in the country of residence.
At the signing of the agreement, Secretary General of the Nordic Council of Ministers, Halldór Ásgrímsson, observed: "The Nordic countries have now signed over 100 bilateral agreements. We in the Nordic countries, together with France and the United States, are the countries in the world which have signed the most agreements on information exchange. That places us in a leadership position in the ongoing global work to combat tax evasion.”
A comprehensive report in our Intelligence Report series, examining in depth the situation of offshore transparency and secrecy in a number of the most prominent jurisdictions, is available in the Lowtax Library at http://www.lowtaxlibrary.com/asp/subs_reports.asp and a description of the report can be seen at http://www.lowtaxlibrary.com/asp/description_report2.asp
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