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of <h1>India-San Marino Tax Information Exchange Agreement Enhances Tax Law Enforcement and Mutual Assistance Since 2014</h1> The agreement between the Governments of India and San Marino, effective from August 29, 2014, facilitates the exchange of tax-related information. It aims to assist in the administration and enforcement of domestic tax laws by providing relevant information, including for tax determination, collection, and enforcement. The agreement covers all types of taxes imposed by the central and local governments of both countries and applies to future similar taxes. It ensures confidentiality and allows for mutual assistance in tax examinations. Either party can terminate the agreement after five years, with a six-month notice period.
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