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Lithuania Publishes Synthesized Text of Tax Treaties with France and Malta as Impacted by the BEPS MLI

09 January 2020

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Treaty Development

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Lithuania-France-Malta

Lithuania's State Tax Inspectorate (STI) has published the synthesized texts of the tax treaties with France and Malta as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI applies for the treaties as follows: 1997 France-Lithuania Tax Treaty - MLI applies: with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; with respect to all other taxes levied by France and Lithuania, for taxes levied with respect to taxable...