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

16 June 2020

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Treaty Development

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Luxembourg-Lithuania

The Luxembourg tax administration has published the synthesized text of the 2004 income and capital tax treaty with Lithuania as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text was prepared on the basis of the MLI position of Luxembourg submitted to the Depositary upon ratification on 9 April 2019 and of the MLI position of Lithuania submitted on 11 September 2018. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2004 Luxembourg-Lithuania tax...