San Marino-US: Memorandum of Understanding (2015)

San Marino-United States: Memorandum of Understanding to FATCA Agreement (2015)

Memorandum of Understanding Regarding the Agreement between the Government of the United States of America and the Government of the Republic of San Marino for Cooperation to Facilitate the Implementation of FATCA 

At the signing today of the Agreement between the Government of the United States of America and the Government of the Republic of San Marino for Cooperation to Facilitate the Implementation of FATCA (hereinafter the “Agreement”), the representatives of the United States of America and the Republic of San Marino wish to confirm their understanding of the following:        

With reference to Paragraph C of Section I (Central Bank) of Annex IT of the Agreement        

It is understood that the Central Bank of the Republic of San Marino meets the definition of the term “Central Bank.”     

Signed at San Marino, in duplicate, in the English and Italian languages, this 28th day of Oct., 2015.