Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 25/08/2019

Lithuania

Declaration contained in a Note Verbale from the Ministry of Foreign Affairs of the Republic of Lithuania, dated 8 April 2014, registered at the Secretariat General on 15 May 2014 - Or. Engl.

Annex A - Taxes to which the Convention applies

In relation to the Republic of Lithuania, the Convention shall apply to taxes in all categories referred to in paragraph 1(a) and 1(b) of Article 2 of the Convention, which correspond to the taxes listed in Article 13 of the Law on Tax Administration of the Republic of Lithuania of the year 2004 (No. IX-2112), as amended.
Period covered: 01/06/2014 -
Articles concerned : 2

Declaration contained in a Note Verbale from the Ministry of Foreign Affairs of the Republic of Lithuania, dated 8 April 2014, registered at the Secretariat General on 15 May 2014 - Or. Engl.

Annex C - Definition of the word "national" for the purpose of the Convention

In relation of the Republic of Lithuania, the term “national” means all individuals possessing the citizenship of the Republic of Lithuania, and all legal persons, partnerships, associations or other entities deriving their status as such from the laws in force in the Republic of Lithuania.
Period covered: 01/06/2014 -
Articles concerned : 3

> Declaration transmitted by a Note Verbale from the Embassy of the Republic of Lithuania to France, dated 14 December 2017, registered at the Secretariat General of the OECD on 15 December 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 15/12/2017 -
Articles concerned : 28

Declaration transmitted by the Ministry of Finance of Lithuania to the Secretariat General of the OECD on 18 April 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 18/04/2018 -
Articles concerned : 28


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