Previdenza, assistenza e tassazione delle pensioni transfrontaliere nella giurisprudenza tributaria di merito: il caso della Repubblica di San Marino

The article addresses the issue of the taxation of cross-border pensions with particular reference to the case of the Republic of San Marino. The latter situation is interesting for the purposes of tax law, since the definition of social security in the tax treaty plays a decisive role in the tax liability. The judgment of the Court of Rimini constitutes an opportunity to revisit the issue of the distinction between welfare, social security, and pensions. The case concerns the application of a specific provision of the treaty against double taxation between Italy and San Marino (Article 18). The Commentary on the OECD Model Convention is used to clarify the scope of the term “pension” and related “social security” distinction. The conclusion of the analysis is that the broader the definition of “social security”, the greater the taxing power of the State of source (San Marino) over that of residence (Italy).