DT12150 - Double Taxation Relief Manual: Guidance by country: Lithuania: Agreement
Title: 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
Signed: 19 March 2001
Statutory Instrument number: SI 2001 No. 3925
Entered in force: 28 November 2002
Has effect:
- in Lithuania, from 1 January 2002
- in the UK, in respect of income tax and capital gains tax, from 6 April 2002; in respect of corporation tax, from 1 April 2002
Title: Protocol between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Lithuania Amending the 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 Signed at Vilnius on 19th March 2001
Signed: 15 May 2002
Statutory Instrument number: SI 2002 No. 2847
Entered into force: 28 November 2002
Has effect:
- in both countries, from 28 November 2002
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/lithuania-tax-treaties
The Convention has been modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). The synthesised text of the Convention and the MLI can be found via: https://www.gov.uk/government/publications/lithuania-tax-treaties