HMRC publishes synthesised texts of tax treaties with Lithuania and Slovakia

HMRC has published the ‘synthesised’ text of the UK’s double taxation conventions with Lithuania and Slovakia as modified by the BEPS multilateral instrument (MLI). The MLI came into force for the UK on 1 October 2018 and for Lithuania and Slovakia on 1 January 2019.

Synthesised text of the Multilateral Instrument and the 2001 Lithuania - UK Double Taxation Convention - in force

Synthesised text of the Multilateral Instrument and the 1990 Czechoslovakia-UK Double Taxation Convention as it applies to the Slovak Republic - in force