Malta has published Legal Notice No. 98 of 2026 in the Official Gazette, which contains the Double Taxation Relief on Taxes on Income with the Republic of San Marino (Amendment) Order, 2026. The Order provides for the ratification of the pending protocol to the 2005 income tax treaty with San Marino, which was signed on 1 April 2024. The protocol 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 thir…