Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Lithuania

Recent developments relating to MAP in Lithuania prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Entry into force in 2022 of the tax treaty with Morocco.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

26 July 2021 - https://doi.org/10.1787/692bef12-en

Tax treaty network of Lithuania

• 58 treaties, applicable to 58 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Lithuania's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
56	0	2

Source: OECD

Lithuania's MAP programme

Organisation of competent authority function

• eight persons:

  • one head of unit

  • seven persons working on MAP cases

  • All members of the unit (working group) work on other tasks as well

• contact persons for MAP requests:

  • State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania Address: Vasario 16-osios str. 14, 01107 Vilnius, Lithuania E-mail: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	The Rules For The Initiation And Execution Of The Mutual Agreement Procedure, 12 September 2019	https://www.vmi.lt/evmi/documents/20142/704116/MAP_RULES_EN_2020.pdf/a3fb373d-6b4f-6d88-ea5e-54683ebbcef6?t=16026796551551. (Chapter II to be referred to for form and content of a MAP request, including information requirements)
	MAP webpage	https://www.vmi.lt/evmi/en/abipusio-susitarimo-proced%C5%ABra
MAP profile	05 July 2023	https://www.oecd.org/tax/dispute/lithuania-dispute-resolution-profile.pdf

Overview of Lithuania's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-lithuania.pdf for details with respect to Lithuania's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Lithuania's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Lithuania’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	1	3	1	3
Other cases	7	2	0	9
Total	8	5	1	12

Source: OECD

Table 4. Lithuania’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	1	7.00	1	7.00
Other cases	0	N/A	0	N/A	0	N/A
All cases	1	N/A	1	7.00	1	7.00

Source: OECD