UK/Lithuania tax treaty guidance updated

Released 03 January 2019

HMRC have added synthesised text of the Multilateral Instrument and the 2001 Lithuania/UK Double Taxation Convention - in force to their online tax treaties guidance.

The provisions of the Multilateral Instrument (MLI) came into force in the UK on 1 January 2019 and are effective from:

1 January 2019 for taxes withheld at source on amounts paid or credited to non-residents

1 April 2020 for corporation tax

6 April 2020 for income tax and capital gains tax

1 July 2019 for all other taxes levied by Lithuanian for taxable periods beginning on or after that date

View the guidance here.

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