San Marino

[HardRJones]

Italy and San Marino have a tax treaty which appears to eliminate most benefits for Italian citizens.

 

[Protect Your Wealth]

How is this possible if there are no border controls when traveling between Italy and San Marino?

Italian tax authorities apply the infamous reversal of the burden of proof. It is you that have to demonstrate you didn't effectively do that.

 

[Marzio]

Italian tax authorities apply the infamous reversal of the burden of proof.

That's a deal breaker