Lithuania
A. Progress in the implementation of the minimum standard
Lithuania has 56 tax agreements in force, as reported in its response to the Peer Review questionnaire. Nine of those agreements, the agreements with Austria, France, Israel, Japan, Poland, Serbia, the Slovak Republic, Slovenia and the United Kingdom, comply with the minimum standard.
Lithuania signed the MLI in 2017 and deposited its instrument of ratification on 11 September 2018, listing 55 tax agreements. The MLI entered into force for the Lithuania on 1 January 2019.
Lithuania is generally implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect. Other agreements listed under the MLI are expected to become compliant with the minimum standard by the end of 2019. B. Implementation issues
No jurisdiction has raised any concerns about their agreements with Lithuania.
Note
← 1. For its agreements listed under the MLI, Lithuania is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).