Business profit is one of the discernments for deciding to invest as It pays the investors and it favors the self-financing. The Fiscal flexibility of the Republic of San Marino certainly stimulates the production sites togheter with the considerable advantages of transport routes, of areas and of adequate facilities, of relations with the institutions and of workforce availability. In addition, the possibility given by law to hire "cross-border" employees and people with special skills for management and highly professional positions is another factor that spots the convenience to choose San Marino for starting business activities. Among other things for entrepreneur and managers there is the opportunity to take up residence by living in the Republic, which would improve the net income from any kind of job, despite the substantial equivalence classes for wage positions with neighboring Italy. The entry of San Marino in the "white list" has defined the normality of the relations and initiated procedures for the entry in the European Community Economic Area which will favor further commercial trades. The following information are incentive to spot the convenience for investing in business activities in the Republic of San Marino.