San Marino deposits first ratification instrument for multilateral Convention implementing the Subject to Tax Rule, and Georgia expands its coverage under the BEPS Multilateral Convention
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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On 11 December, San Marino deposited its instrument of ratification for the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (the STTR Convention), becoming the first jurisdiction to do so.
