Lithuania's State Tax Inspectorate (STI) has published the synthesized text of the 2003 income and capital tax treaty with Georgia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI entered into force for the 2003 Lithuania-Georgia tax treaty on 1 January 2019 for Lithuania and on 1 July 2019 for Georgia and applies:
- with respect to taxes withheld at source on amounts paid or credited to non-resident…