The Luxembourg tax administration has announced that the MFN clause in the 2004 income and capital tax treaty with Lithuania concerning royalties has been triggered with effect from 1 January 2019 and applies as follows:
- Royalties originating in Lithuania and beneficially owned by a resident of Luxembourg shall be taxable only in Luxembourg; and
- The definition of the term "royalties" used in the treaty refers to remuneration of any kind paid for the use of or the right to use a copyright in…