Lithuania's State Tax Inspectorate (STI) has published synthesized texts of the tax treaties with Austria, Poland, Serbia, the Slovak Republic, Slovenia, and the UK as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI generally applies for the treaties as follows:
2005 Austria-Lithuania Tax Treaty - MLI applies:
- with respect to taxes withheld at source on amounts paid or credited to non-residents, whe…