# The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2001, Paragraph 5: Article 7(3)


In determining the profits of a permanent establishment, it is understood that expenses to be allowed as deductions by a Contracting State include only expenses that are deductible under the domestic laws of that State.

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Source: https://www.legislation.gov.uk/uksi/2001/3925/schedule/paragraph/5 (the official version)
Page: https://openlegislation.uk/double-taxation-relief-taxes-on-income-lithuania-order-2001/schedule/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.