{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-lithuania-order-2001",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-lithuania-order-2001.json",
  "id": "ukdsi/2001/0110386507",
  "title": "The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2001",
  "short_title": "Double Taxation Relief (Taxes on Income) (Lithuania) 2001",
  "long_title": "The Convention with Lithuania is set out in Part I of the Schedule to this Order.",
  "citation": "Draft 2001, ISBN 0110386507",
  "type": "ukdsi",
  "year": "2001",
  "number": "0110386507",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
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  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-lithuania-order-2001/introduction",
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    },
    {
      "path": "article/1",
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      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-lithuania-order-2001/article-1",
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    {
      "path": "signature",
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      "heading": "Signature",
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    },
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      "number": "I",
      "heading": "CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-lithuania-order-2001/schedule/part-I",
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      "number": "Article 1",
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    {
      "path": "schedule/part/I/crossheading/taxes-covered",
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    {
      "path": "schedule/part/I/crossheading/general-definitions",
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    {
      "path": "schedule/part/I/crossheading/residence",
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      "number": "Article 4",
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      "heading": "Permanent establishment",
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      "path": "schedule/part/I/crossheading/business-profits",
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      "path": "schedule/part/I/crossheading/shipping-and-air-transport",
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    {
      "path": "schedule/part/I/crossheading/associated-enterprises",
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      "number": "Article 9",
      "heading": "Associated enterprises",
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    {
      "path": "schedule/part/I/crossheading/interest",
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      "heading": "Interest",
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    {
      "path": "schedule/part/I/crossheading/royalties",
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    {
      "path": "schedule/part/I/crossheading/capital-gains",
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    {
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    {
      "path": "schedule/part/I/crossheading/directors-fees",
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    {
      "path": "schedule/part/I/crossheading/artistes-and-sportsmen",
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      "heading": "Artistes and sportsmen",
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    {
      "path": "schedule/part/I/crossheading/pensions",
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      "number": "Article 18",
      "heading": "Pensions",
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    {
      "path": "schedule/part/I/crossheading/government-service",
      "kind": "crossheading",
      "number": "Article 19",
      "heading": "Government Service",
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    {
      "path": "schedule/part/I/crossheading/students",
      "kind": "crossheading",
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      "heading": "Students",
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      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-lithuania-order-2001/schedule/part-I/crossheading-elimination-of-double-taxation",
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