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Lithuania Publishes Synthesized Texts of Tax Treaties with China, Hungary, and Romania as Impacted by BEPS MLI

02 January 2024

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Treaty Development

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Lithuania-China-Hungary-Romania

Lithuania's State Tax Inspectorate (STI) has published the synthesized texts of the tax treaties with China, Hungary, and Romania 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 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 1996 Lithuania-China tax treaty: with respect to taxes withheld at source on amounts paid or credited to...