<Tr> <Td> Saint Pierre and Miquelon </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> Taxation in Saint Pierre and Miquelon </Td> </Tr> <Tr> <Td> Saint Vincent and the Grenadines </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> Taxation in Saint Vincent and the Grenadines </Td> </Tr> <Tr> <Td> Samoa </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> Taxation in Samoa </Td> </Tr> <Tr> <Td> San Marino </Td> <Td> 17% </Td> <Td> 12% </Td> <Td> 50% </Td> <Td> 17% on imported goods . There is no VAT registration inside San Marino . </Td> <Td> Taxation in San Marino </Td> </Tr>

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