{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-lithuania-order-2001/schedule-n2/paragraph-3",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-lithuania-order-2001/schedule-n2/paragraph-3.json",
  "legislation": "ukdsi/2001/0110386507",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2001",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-lithuania-order-2001",
  "path": "schedule/n2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Article 5(6)",
  "text": "The Contracting States agree that:\n(i) the second sentence of paragraph (6) shall not apply unless conditions have been made or imposed between the agent and the enterprise in their commercial or financial relations which differ from those which would have been made or imposed had the activities of the agent not been devoted wholly or almost wholly on behalf of the enterprise; and\n(ii) in considering whether the activities are devoted wholly or almost wholly on behalf of that enterprise, the Contracting States shall have regard to any relevant factors during any 12 month period commencing or ending in the fiscal year concerned. In particular, if the relevant activities are devoted wholly or almost wholly on behalf of that enterprise for a period exceeding 9 months within that period of 12 months, they will be considered to have been so devoted in that fiscal year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2001/0110386507/schedule/n2/paragraph/3",
    "retrieved_at": "2026-10-30T15:26:39.752928+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."
}