Update - Tax Treaty between Lithuania and San Marino
The income and capital tax treaty between Lithuania and San Marino was signed on 17 May 2024. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Lithuanian profit tax, income tax, and immovable property tax. It covers San Marino general income tax.
Residence
If a person other than an individual is considered resident in both Contracting States, …
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