{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-lithuania-order-2001/schedule/paragraph-2",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-lithuania-order-2001/schedule/paragraph-2.json",
  "legislation": "uksi/2001/3925",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2001",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-lithuania-order-2001",
  "path": "schedule/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Article 4(3)",
  "text": "Where a person other than an individual is a resident of both Contracting States and the competent authorities of the Contracting States endeavour to determine its status by mutual agreement, they shall have regard to such factors as the place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2002/2847",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3925/schedule/paragraph/2",
    "retrieved_at": "2026-10-29T07:19:40.226279+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}