Indholdet er kort fortalt delt opkrævning af kildeskat med bopælslandet, frivillig overførsel af informationer på initiativ af rentemodtageren, revisionsklausul og fremskridt i forbindelse med informationsudveksling i tilfælde om skattesvig.
– Report (A6-0039/ 2004) by Jean-Paul Gauzès, on behalf of the Committee on Economic and Monetary Affairs, on the proposal for a Council decision on the conclusion of the Agreement between the European Community and the Republic of San Marino providing for measures equivalent to those laid down in Council Directive 2003/ 48/ EC on taxation of savings income in the form of interest payments