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.