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Lithuania Publishes Synthesized Text of Tax Treaty with the Czech Republic as Impacted by the BEPS MLI

11 December 2020

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Treaty Development

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Lithuania-Czech Rep

Lithuania's State Tax Inspectorate (STI) has published the synthesized text of the 1994 income and capital tax treaty with the Czech Republic 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 authentic legal texts of the Convention and the MLI take precedence and remain the legal texts applicable. The...