Part I 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
The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Lithuania;
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains;
Have agreed as follows:
- Article 1Personal scope
- Article 2Taxes covered
- Article 3General definitions
- Article 4Residence
- Article 5Permanent establishment
- Article 6Income from immovable property
- Article 7Business profits
- Article 8Shipping and air transport
- Article 9Associated enterprises
- Article 10Dividends
- Article 11Interest
- Article 12Royalties
- Article 13Capital gains
- Article 14Independent personal services
- Article 15Dependent personal services
- Article 16Directors' fees
- Article 17Artistes and sportsmen
- Article 18Pensions
- Article 19Government Service
- Article 20Students
- Article 21Professors and teachers
- Article 22Other income
- Article 23Miscellaneous rules applicable to certain Offshore Activities
- Article 24Elimination of double taxation
- Article 25Limitation of relief
- Article 26Partnerships
- Article 27Non-discrimination/hs
- Article 28Mutual agreement procedure
- Article 29Exchange of information
- Article 30Members of diplomatic or permanent missions and consular posts
- Article 31Entry into force
- Article 32Termination