The Lithuanian parliament is currently considering a draft bill for the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which Lithuania signed on 7 June 2017. The MLI will generally apply for a particular Lithuanian bilateral tax treaty after both Lithuania and the other party to the treaty have deposited their respective ratification instruments. However, the MLI itself must first enter into force, which…