Luxembourg-San Marino Tax Treaty: Three-Year MAP Expiry Deleted
A notice in Luxembourg’s official journal, Memorial A No. 502 of 23 October 2026, confirms that the avenant amending the Luxembourg-San Marino tax treaty entered into force on 16 September 2026. The instrument, signed at Luxembourg on 14 May 2025, makes a single change to the 2006 double taxation convention: it deletes the sentence in…