AGREEMENT BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND GOVERNMENT OF THE REPUBLIC OF LITHUANIA

of June 29, 1999

About avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital

Government of the Russian Federation and Government of the Republic of Lithuania,

wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital and for the purpose of encouragement of economic cooperation between two countries,

agreed as follows:

Article 1 of Person to which the Agreement is applied

This agreement is applied to persons who are residents of one or both Contracting States.

Article 2 Taxes to which the Agreement extends

1. This agreement is applied to the taxes on the income and the capital levied on behalf of the Contracting State or its political divisions or regional authorities irrespective of method of their collection.

2. All taxes levied from total of income, total cost of the capital or from separate elements of the income or the capital including taxes on the income from alienation of personal or real estate, and also taxes on the income from capital gain are considered as taxes on the income and the capital.

3. The existing taxes to which this agreement is applied are, in particular:

a) in relation to the Russian Federation:

(i) income tax or income of the companies and organizations;

(ii) the income tax from physical persons;

(iii) property tax of the companies and

(iv) property tax of physical persons

(further referred to as "the Russian tax"):

b) in relation to the Republic of Lithuania;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info