San Marino and International Investments

Lorenzo Riccardi has taught taxation at Xian Jiao Tong Liverpool University and Shanghai Jiao Tong. He is a tax advisor and CPA specialized in international taxation at IBFD Kuala Lumpur and a researcher at Shanghai University. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in China and East Asia. He is an auditor and an advisor for several corporate groups, and he is the partner and head of tax of the consulting firm RSA, specializing in Asia and emerging countries.

• Introduction.- Economy.- Overview of tax system .- Form of Business.- A public service: “Invest in San Marino”.- International Treaties.- The path of European internationalization of small countries.