Relationship dossier
San Marino
United Arab Emirates
Relationship assessment
A positive relationship with a concrete bilateral tax agreement
San Marino toward United Arab Emirates
+15San Marino has joined the United Arab Emirates in a bilateral agreement addressing double taxation, creating a framework for tax-related cooperation.
United Arab Emirates toward San Marino
+15The United Arab Emirates has joined San Marino in a bilateral agreement addressing double taxation, creating a framework for tax-related cooperation.
Overall relationship
+15The bilateral relationship includes a practical tax-cooperation framework, but the known areas of substantive cooperation are narrow. The available basis supports a positive assessment without indicating a broad or especially close partnership.
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
San Marino and the United Arab Emirates have a bilateral agreement on the avoidance of double taxation, providing a concrete framework for cooperation on taxation. The known relationship is positive but rests on limited information about the breadth and implementation of bilateral cooperation.
Key developments
San Marino and the United Arab Emirates concluded an agreement on the avoidance of double taxation.
Major uncertainties
- The agreement’s implementation and practical scope are unclear.
- Details of cooperation beyond tax matters are limited.