Submitted by crinadmin on
One of the world’s smallest States, San Marino is landlocked in central Italy. It has traditionally been seen as a tax haven, though the Organisation for Economic Co-operation and Development (OECD) has now removed the State from its blacklist of tax havens, following the State's guarantee of greater transparency in its banking and taxation. Discriminatory legal provisions against children still persist, including in relation to inheritance of nationality and discrimination against children based on the marital status of their parents.
