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

Lithuania's State Tax Inspectorate (STI) has published the synthesized text of the 1993 tax treaty with Finland as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI applies for the treaty:

• with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2020;
• with respect to all other taxes levied by Finland, …