Relationship dossier
Austria
San Marino
Relationship assessment
Austria and San Marino cooperate through a bilateral tax agreement; the broader relationship is less clear.
Austria toward San Marino
+15Austria concluded a bilateral agreement with San Marino to avoid double taxation, establishing a concrete framework for tax cooperation.
San Marino toward Austria
+15San Marino concluded a bilateral agreement with Austria to avoid double taxation, establishing a concrete framework for tax cooperation.
Overall relationship
+15The bilateral tax agreement provides a durable, practical basis for cooperation. The known relationship has a limited profile, and the scope of cooperation beyond taxation is unclear.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Austria and San Marino have a bilateral agreement to avoid double taxation, providing a concrete basis for government cooperation on tax matters. The known relationship supports a modestly cooperative assessment, but its broader scope and implementation are unclear.
Key developments
Austria and San Marino concluded a bilateral agreement to avoid double taxation.
Major uncertainties
- The extent of cooperation under the bilateral tax agreement is unclear.
- The scope of other bilateral government arrangements is unclear.