How compensation to foreign units for infringement of copyright or related rights is taxed

When foreign units receive compensation for infringement of copyright or related rights other than through a permanent establishment in the territory of Lithuania, such income is taxed at a corporate income tax rate of 10%.

Republic of Lithuania Law on Copyright and Related Rights stipulates that an infringement of copyright or related rights is defined as an act which infringes any copyright or related rights protected by this Law and other laws.