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The MINISTER of economy and finance Saw the art. 1, paragraph 83) (n) of the Act December 24, 2007, # 244, which introduces the art. 168-bis of the income tax, referred to in the Decree of the President of the Republic December 22, 1986, no 917, which establishes that by Decree of the Minister of economy and finance are selected States and territories that allow an adequate exchange of information; Visto l'art. 1, paragraph 88, of the abovementioned law No 244 of 2007, which provides that until the tax year in progress at the date of publication in the official journal of the Decree of the Minister of economy and finance, provided by art. 168-bis of the consolidated law referred to in the Decree of the President of the Republic December 22, 1986, n. 917, shall continue to apply the provisions in force at December 31, 2007; Having regard to the Legislative Decree 1 April 1996, n. 239, amending to the taxation of interest, premiums and other fruits of the bonds and similar securities, both public and private; See, in particular, article. 6, paragraph 1, of the aforementioned legislative decree, which establishes the non-application of substitute tax on interest, premiums and other fruits of the bonds and similar securities, public and private, received by persons resident in countries that allow a proper exchange of information; Visto l'art. 11, paragraph 4, point c), of the mentioned Legislative Decree, which provides that a decree of the Minister of finance is established the list of these States; Visto l'art. 11, paragraph 5, of that legislative decree, which provides that the provisions are ever in the decrees referred to in paragraph 4 may be changed with subsequent decrees of the Minister of finance; Having regard to the order of the Minister of finance from September 4, 1996, published in the official journal September 19, 1996, # 220, which approved the list of countries with which it is possible to exchange information, in accordance with the international conventions to avoid double taxation on income effect with the Italian Republic; Having regard to act July 19, 2013, n. 88, published in the official journal July 30, 2013, # 177, with which it was ratified the Convention between the Italian Republic and the Republic of San Marino, for the avoidance of double taxation with respect to taxes on income and for the prevention of tax fraud, with additional protocol, done in Rome on March 21, 2002, and its Protocol of amendment , done at Rome on June 13, 2012, both entered into force on October 3, 2013, whose art. 26 reflects the most recent international standards on transparency and information exchange; Given that the same Convention contains rules on the exchange of information that captures the information necessary for the purposes of the provisions set out in art. 6, paragraph 1, of Legislative Decree No 239 1 April 1996; Considered the need for change, pending the preparation of the Decree of the Minister of economy and finance, provided by art. 168-bis of Decree of the President of the Republic December 22, 1986, n. 917, the list of States approved by the Decree of the Minister of finance from September 4, 1996 in order to carry out an update of the list;
Decrees: Art. 1 modifying the list of countries with which it is possible to exchange information to the list under art. 1 of the Decree of the Minister of finance from September 4, 1996, published in the Official Journal No. 220 of September 19, 1996, it included the following State: «58 bis) San Marino». This Decree will be published in the official journal of the Italian Republic.
Rome, December 29, 2014 the Minister: P
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