Relationship dossier
San Marino
United Kingdom
Relationship assessment
Practical cooperation focused on bilateral tax arrangements
San Marino toward United Kingdom
+20San Marino entered into bilateral tax arrangements with the United Kingdom, including agreements concerning tax information exchange and double taxation.
United Kingdom toward San Marino
+20The United Kingdom entered into bilateral tax arrangements with San Marino, including agreements concerning tax information exchange and double taxation.
Overall relationship
+20The relationship includes practical cooperation through bilateral tax arrangements, with no major adversarial feature identified in this assessment. The available picture is weighted toward technical cooperation rather than 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 Kingdom have cooperated through bilateral tax arrangements, including agreements on tax information exchange and double taxation. These arrangements indicate practical government cooperation, though the scope of broader bilateral policy and cooperation is less clear.
Key developments
San Marino and the United Kingdom concluded bilateral arrangements concerning tax information exchange and double taxation.
Major uncertainties
- The extent of cooperation beyond tax matters is unclear.
- The implementation and current scope of the bilateral tax arrangements are unclear.