Relationship dossier
France
San Marino
Relationship assessment
France and San Marino maintain practical bilateral cooperation, including a tax agreement.
France toward San Marino
+20France participates in a bilateral tax agreement with San Marino, providing a framework for fiscal cooperation.
San Marino toward France
+20San Marino participates in a bilateral tax agreement with France, providing a framework for fiscal cooperation.
Overall relationship
+20The relationship includes a concrete bilateral fiscal framework, supporting a cooperative but relatively limited characterization. The broader scope and intensity of bilateral cooperation are 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
France and San Marino maintain a generally cooperative relationship with practical fiscal cooperation. A bilateral tax agreement provides a concrete framework for addressing taxation between the two states. The breadth and intensity of cooperation beyond this area are less clear.
Key developments
France and San Marino concluded a bilateral agreement on tax matters.
Major uncertainties
- The scope and implementation of bilateral tax cooperation are unclear.
- The extent of cooperation in areas beyond taxation is uncertain.