On 26 November 2025, the Parliament of Georgia approved the ratification of the pending protocol to the 2012 income and capital tax treaty with San Marino. The protocol, signed 17 October 2025, amends Article 25 (Mutual Agreement Procedure) with the removal of the provision that "The mutual agreement procedure shall expire by the end of the third year following that in which the case was presented by the taxpayer." The protocol will enter into force once the ratification instruments are excha…