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

07 February 2023

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Treaty Development

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Lithuania-Estonia

Lithuania's State Tax Inspectorate (STI) has published the synthesized text of the tax treaty with Estonia 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 MLI applies for the 2004 Lithuania-Estonia tax treaty: with respect to taxes withheld at source on amounts paid or credited to non-residents, where the...