Relationship dossier
Ireland
San Marino
Relationship assessment
Ireland and San Marino maintain modest cooperation through a tax information exchange arrangement.
Ireland toward San Marino
+15Ireland participates in the bilateral tax information exchange arrangement with San Marino, providing a framework for cooperation on tax matters.
San Marino toward Ireland
+15San Marino participates in the bilateral tax information exchange arrangement with Ireland, providing a framework for cooperation on tax matters.
Overall relationship
+15The relationship includes a specific framework for tax information exchange, but the breadth and durability of other 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
Ireland and San Marino have a concrete bilateral arrangement for the exchange of tax information. This provides a basis for modest cooperation, though the scope of broader government-to-government engagement is unclear.
Key developments
Ireland and San Marino concluded an agreement for the exchange of tax information.
Major uncertainties
- The extent of cooperation beyond tax information exchange is unclear.
- The implementation and practical use of the tax information arrangement are unclear.