Luxembourg published the Law of 10 March 2026 in the Official Gazette on 16 March 2026, which provides for the ratification of the pending protocol to the 2006 income and capital tax treaty with San Marino. The protocol, signed 14 May 2025, amends paragraph 2 of Article 25 (Mutual Agreement Procedure) with the removal of the sentence "The mutual agreement procedure shall expire by the end of t…