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.

Summary of the jurisdiction response – Lithuania

 

Treaty partners

Compliance with the standard

If compliant, the alternative implemented

Signature of a complying instrument

The alternative implemented through the complying instrument

(if not the MLI)

Comments

1

Armenia

No

N/A

Yes

N/A

2

Austria

Yes

PPT alone

N/A

N/A

3

Azerbaijan*

No

N/A

Yes

N/A

4

Belarus*

No

N/A

Yes

N/A

5

Belgium

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

6

Bulgaria

No

N/A

Yes

N/A

7

Canada

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

8

China (People's Republic of)

No

N/A

Yes

N/A

9

Croatia

No

N/A

Yes

N/A

10

Cyprus*

No

N/A

Yes

N/A

11

Czech Republic

No

N/A

Yes

N/A

12

Denmark

No

N/A

Yes

N/A

13

Estonia

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

14

Finland

No

N/A

Yes

N/A

15

France

Yes

PPT alone

N/A

N/A

16

Georgia

No

N/A

Yes

N/A

17

Germany

No

N/A

Yes

N/A

18

Greece

No

N/A

Yes

N/A

19

Hungary

No

N/A

Yes

N/A

20

Iceland

No

N/A

Yes

N/A

21

India

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

22

Ireland

No

N/A

Yes

N/A

23

Israel

Yes

PPT alone

N/A

N/A

24

Italy

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

25

Japan

Yes

PPT and LOB

N/A

N/A

The agreement was signed on 13 July 2017 and entered into effect on 1 January 2019.

26

Kazakhstan

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

27

Korea

No

N/A

Yes

N/A

28

Kuwait*

No

N/A

Yes

N/A

29

Kyrgyzstan*

No

N/A

Yes

N/A

30

Latvia

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

31

Luxembourg

No

N/A

Yes

N/A

32

North Macedonia

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

33

Malta

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

34

Mexico

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

35

Moldova*

No

N/A

Yes

N/A

36

Morocco

No

N/A

Yes

N/A

37

Netherlands

No

N/A

Yes

N/A

38

Norway

No

N/A

Yes

N/A

39

Poland

Yes

PPT alone

N/A

N/A

40

Portugal

No

N/A

Yes

N/A

41

Romania

No

N/A

Yes

N/A

42

Russia

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

43

Serbia

Yes

PPT alone

N/A

N/A

44

Singapore

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

45

Slovak Republic

Yes

PPT alone

N/A

N/A

46

Slovenia

Yes

PPT alone

N/A

N/A

47

Spain

No

N/A

Yes

N/A

48

Sweden

No

N/A

Yes

N/A

49

Switzerland

No

N/A

Yes

N/A

50

Turkey

No

N/A

Yes

N/A

51

Turkmenistan*

No

N/A

Yes

N/A

52

Ukraine

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

53

United Arab Emirates

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

54

United Kingdom

Yes

PPT alone

N/A

N/A

55

United States

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of LOB.

56

Uzbekistan*

No

N/A

Yes

N/A

Preamble missing, partial compliance in respect of PPT.

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).

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