Officials from Lithuania and San Marino have finalised an income tax treaty on 17 May, 2024.
This agreement, a first between the two nations, will come into force after the exchange of ratification instruments.
This agreement will apply to taxes on income, and on capital imposed, on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied. There will be taxes on income and on capital all taxes imposed on total income; on total capital; or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
