The amending protocol to the 2005 income tax treaty between Malta and San Marino entered into force on 22 April 2026. The protocol, signed 1 April 2024, is the second to amend the treaty and provides for the deletion of 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 taxpayer." from subparagraph 2 of Article 24 (Mutual Agreement Procedure). It applies from the date of its entry into force, 22 April 20…