According to a notice published in Luxembourg's Official Gazette on 23 October 2026, the amending protocol to the 2006 income and capital tax treaty with San Marino entered into force on 16 September 2026. The protocol, signed 14 May 2025, amends paragraph 2 of Article 25 (Mutual Agreement Procedure) by removing the sentence "The mutual agreement procedure shall expire by the end of the third year following that in which the case was presented by the tax payer." It applies from 1 January 202…