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France Publishes Revised Synthesized Text of Tax Treaty with Lithuanian as Impacted by the BEPS MLI

19 July 2024

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Treaty Development

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France-Lithuania

The French General Directorate of Public Finance has published a revised synthesized text of the 1997 tax treaty with Lithuania as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The synthesized text was revised considering the activation of the treaty's most favored nation (MFN) with the entry into force of...