San Marino Gazettes Decree Ratifying Pillar 2 STTR MLI

The Sammarinese Official Gazette Sept. 26 published Decree No. 119/2025, ratifying the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI), signed Sept. 15, 2023. The decree enters into force the same date. [San Marino, Grand and General Counsel, 09/26/25]

Reference:
View Decree No. 119/2025. View Announcement. View Legislative History of Decree No. 119/2025. View Index.