Protocol to the Tax Treaty between Lithuania and Luxembourg has Entered into Force

On 11 December 2015, the protocol to the 2004 income and capital tax treaty between Lithuania and Luxembourg entered into force. The protocol, signed 20 June 2014, is the first to amend the treaty. It replaces Article 27 (Exchange of Information), bringing it line with the OECD standard for information exchange.

The protocol applies from 1 January 2016.