San Marino and International Investments

This book seeks to promote investment opportunities in a global context, given San Marino’s advantageous tax and corporate system. After introducing readers to the country’s historical, geographical and political background, it focuses on current economic trends, business practices and the main institutions for economic development. In turn, the book illustrates San Marino’s unique international status, which supports its active membership in numerous international organizations. Additionally, it reports on the country’s ties with the world’s largest economies. These ties are chiefly characterized by international treaties and Double Tax Agreements (DTAs), which are also analyzed. In closing, the book shares insights into other small European countries’ dealings with San Marino (Andorra, Lichtenstein and Monaco).

Introduction.- Economy.- Overview of tax system .- Form of Business.- A public service: “Invest in San Marino”.- International Treaties.- The path of European internationalization of small countries.

Lorenzo Riccardi has taught taxation at Xian Jiao Tong Liverpool University and Shanghai Jiao Tong. He is a tax advisor and CPA specialized in international taxation at IBFD Kuala Lumpur and a researcher at Shanghai University. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in China and East Asia. He is an auditor and an advisor for several corporate groups, and he is the partner and head of tax of the consulting firm RSA, specializing in Asia and emerging countries.