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UK Publishes Synthesized Text of Tax Treaties with Lithuania and the Slovak Republic as Impacted by the BEPS MLI

07 January 2019

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Treaty Development

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United Kingdom-Lithuania-Slovak Republic

UK HMRC has published the synthesized texts of the 2001 tax treaty with Lithuania and the 1990 tax treaty with the Slovak Republic (with former Czechoslovakia). The synthesized texts were prepared in consultation between the competent authorities of the UK and the respective countries and represent their shared understanding of the modifications made to the treaty by the MLI. The provisions of the MLI are effective for the Lithuania-UK treaty: In the UK and Lithuania, for taxes withheld at source, from 1 January 2019; In the UK, from 1 April 2020 for corporation tax and from 6 April 2020 for...