The income tax treaty between Kosovo and Lithuania entered into force on 30 November 2021. The treaty, signed 25 January 2021, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kosovo personal income tax and corporation tax and covers Lithuanian profit tax and income tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of th…