OrbitaxFrance Confirms Activation of MFN Clause for Interest and Royalties in Tax Treaty with Lithuania
|Treaty Development|France-Lithuania
A notice from the French tax authority was published on 4 October 2023 concerning the implementation of the most favored nation (MFN) clause of the 1997 tax treaty with Lithuania. According to the notice, the MFN clause was activated with the entry into force of Lithuania's 2017 tax treaty with Japan. As a result, for the purpose of the France-Lithuania tax treaty:
- Interest paid from a Contr…
