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Tax Convention with Lithuania Entered into Force

August 31, 2018

Ministry of Finance

Tax Convention with Lithuania Entered into Force

[Provisional translation]

1.  Today, the exchange of diplomatic notes between the Government of Japan and the Government of the Republic of Lithuania for entry into force of the Convention between Japan and the Republic of Lithuania for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (signed on July 13, 2017) took place in Vilnius.

2.  This Convention, accordingly, entered into force today (the date of exchange of diplomatic notes) and will have effect:

(a)  with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2019; and

(b)  with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2019.

(c)  The provisions concerning the exchange of information and the assistance in the collection of taxes have effect from today, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate. 

【Reference】 Texts and Outline of the Convention