International Double Taxation Agreements
International Double Taxation Agreements
Double taxation avoidance agreements currently in force in Lithuania:
| Agreement between the Republic of Lithuania and | Ratified by Lithuania | In effect since | |
| 1 | Armenia | 2000 11 21 | 2002 01 01 |
| 2 | Austria | 2005 10 13 | 2006 01 01 |
| 3 | Azerbaijan | 2004 07 13 | 2005 01 01 |
| 4 | Belarus | 1995 11 28 | 1997 01 01 |
| 5 | Belgium | 1999 07 08 | 2004 01 01 |
| 6 | Bulgaria | 2006 11 16 | 2007 01 01 |
| 7 | Canada | 1997 01 21 | 1998 01 01 |
| 8 | China | 1996 09 24 | 1997 01 01 |
| 9 | Croatia | 2000 11 21 | 2002 01 01 |
| 10 | Cyprus | 2014 03 27 | 2015 01 01 |
| 11 | Czech Republic | 1995 01 26 | 1996 01 01 |
| 12 | Denmark | 1993 11 30 | 1994 01 01 |
| 13 | Estonia | 2005 12 15 | 2006 01 01 |
| 14 | Finland | 1993 11 30 | 1994 01 01 |
| 15 | France | 1997 11 04 | 1997 01 01 |
| 16 | Greece | 2002 11 20 | 2006 01 01 |
| 17 | Georgia | 2004 01 15 | 2005 01 01 |
| 18 | Germany | 1997 11 04 | 1995 01 01 |
| 19 | Hungary | 2004 09 21 | 2005 01 01 |
| 20 | Iceland | 1998 10 20 | 2000 01 01 |
| 21 | India | 2012 06 21 | 2013 01 01 |
| 22 | Ireland | 1998 05 12 | 1999 01 01 |
| 23 | Israel | 2006 11 16 | 2007 01 01 |
| 24 | Italy | 1996 08 21 | 2000 01 01 |
| 25 | Japan | 2017 07 13 | 2019 01 01 |
| 26 | Kazakhstan | 1997 11 11 | 1998 01 01 |
| 27 | Kyrgyz | 2008 12 16 | 2014 01 01 |
| 28 | Korea | 2007 06 07 | 2008 01 01 |
| 29 | Kuwait | 2014-04-29 | 2018-01-01 |
| 30 | Latvia | 1994 07 04 | 1995 01 01 |
| 31 | Liechtenstein | 2019 12 19 | 2021 01 01 |
| 32 | Luxembourg | 1995 02 12 | 2007 01 01 |
| 33 | Macedonia | 2008 04 17 | 2009 01 01 |
| 34 | Malta | 2003 12 16 | 2005 01 01 |
| 35 | Mexico | 2012 10 03 | 2013 01 01 |
| 36 | Moldova | 1998 06 23 | 1999 01 01 |
| 37 | Netherlands | 2000 06 29 | 2001 01 01 |
| 38 | Norway | 1993 11 30 | 1994 01 01 |
| 39 | Poland | 1994 07 04 | 1995 01 01 |
| 40 | Portugal | 2002 11 20 | 2004 01 01 |
| 41 | Romania | 2002 06 12 | 2003 01 01 |
| 42 | Russia | 2000 06 29 | 2006 01 01 |
| 43 | Serbia | 2008 04 17 | 2010 01 01 |
| 44 | Singapore | 2004 05 11 | 2005 01 01 |
| 45 | Slovakia | 2002 10 31 | 2003 01 01 |
| 46 | Slovenia | 2000 12 20 | 2003 01 01 |
| 47 | Spain | 2003 12 02 | 2004 01 01 |
| 48 | Sweden | 1993 11 30 | 1994 01 01 |
| 49 | Switzerland | 2002 11 20 | 2003 01 01 |
| 50 | Ukraine | 1997 01 21 | 1998 01 01 |
| 51 | United Arab Emirates | 2014 03 27 | 2015 01 01 |
| 52 | United Kingdom of Great Britain and Northern Ireland | 2002 10 31 | 2002 01 01 |
| 53 | USA | 1999 12 23 | 2000 01 01 |
| 54 | Uzbekistan | 2002 11 13 | 2003 01 01 |
| 55 | Turkey | 1999 07 08 | 2001 01 01 |
| 56 | Turkmenistan | 2014 03 27 | 2015 01 01 |
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)
