Lithuania has 56 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-three of those agreements comply with the minimum standard.
Lithuania signed the MLI in 2017 and deposited its instrument of ratification on 11 September 2018. The MLI entered into force for the Lithuania on 1 January 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Lithuania indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreement with Germany.Lithuania is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1