An amending protocol to the income tax treaty between Malta and San Marino entered into force on 22 April 2026, removing the time limit for resolving cases under the Mutual Agreement Procedure and strengthening measures to prevent double taxation and fiscal evasion.
The amending protocol to the 2005 income tax treaty between Malta and San Marino entered into force on 22 April 2026.
Signed on 1 April 2024, the protocol removes the three-year time limit for resolving cases under the Mutual Agreement Procedure.
It goes into effect from the date of its entry into force, 22 April 2026.
The agreement seeks to prevent double taxation and fiscal evasion between the two jurisdictions.
Earlier, Malta ratified the amending protocol to the 2005 income tax treaty with San Marino, as previously amended by the 2009 protocol, through Legal Notice 98 of 2026 on 17 April 2026. The protocol was signed on 1 April 2024.
