Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews Lithuania 2013 ; phase 1 ; July 2013 (reflecting the legal and regulatory framework as at May 2013)

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary This report summarises the legal and regulatory framework for transparency and exchange of information in Lithuania. It is reflecting the legal and regulatory framework as at May 2013