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India Publishes Synthesized Text of Tax Treaties with Ireland and Lithuania as Impacted by BEPS MLI

09 January 2020

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Treaty Development

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India-Ireland-Lithuania

India's Income Tax Department has published the synthesized texts of the 2000 tax treaty with Ireland and the 2011 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 texts were prepared on the basis of the reservations and notifications submitted to the Depositary (the Secretary-General of the Organisation for Economic Co-operation and Development) by India on 25 June 2019 and by Ireland on 29 January 2019 and by Lithuania on 11 September 2018. The authentic legal texts of the Agreement and the MLI...