Lithuania has published Law No. XIII-2310 of 11 July 2019 in the Official Gazette, which provides for the implementation Council Directive (EU) 2017/1852 of 10 October 2017. This includes rules to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. The Law is effective from 24 July 2019 and applies to all complaints filed from that date regarding disputes relating to income or capital earned in 2018 and subsequent tax periods. It may also apply for complaints filed before 24 July 2019...