CONVENTION Convention between the Republic of Lithuania and the Slovak Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital

Article 9

, paragraph 7 of Article 1 1, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.

Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description. Article 25 MUTUAL AGREEMENT PROCEDURE
Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under

Article 24, to that of the Contracting State of which he is a national.

The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. 4. The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. 19 Article 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

a)to cany out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
b)to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
c)to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). Article 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. Article 28 ENTRY INTO FORCE 1. This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible. 2. The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect in both Contracting States:
a)in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force;
b)in respect of other taxes on income and taxes on capital, for taxes chargeable for any tax year beginning on or after the first day of January in the calendar year next following the year in which the Convention enters into force. Article 29 TERMINATION This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year following after the period of five years from the date on which the Convention enters into force. In such event, the Convention shall cease to have effect in both Contracting States:
a)in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which the notice of termination has been given;
b)in respect of other taxes on income and taxes on capital, for taxes chargeable for any tax year beginning on or after the first day of January in the calendar year next following the year in which the notice of termination has been given. In witness whereof, the undersigned, duly authorised thereto, have signed this Convention. Done in duplicate at VILNIUS this 15 day of MARCH 2001, in the Lithuanian, Slovak and English languages, all three texts being equally authentic. In the case of divergence of interpretation the English text shall prevail. For the Republic of Lithuania For the Slovak Republic PROTOCOL TO THE CONVENTION BETWEENTHE REPUBLIC OF LITHUANIA AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL At the signing of the Convention between the Republic of Lithuania and the Slovak Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (hereinafter referred to as "the Convention"), the undersigned have agreed upon the following provisions which shall form an integral part of the Convention. I. With reference to Article 6 and Article 13 It is understood that all income and gains from the alienation of immovable property referred to in Article 6 and situated in a Contracting State may be taxed in accordance with the provisions of Article 13. II. With reference to paragraph 3 of Article 7 It is understood that the expenses to be allowed as deductions by a Contracting State shall include only those deductible expenses directly relating to the business of the permanent establishment. III. The Contracting States agree that notwithstanding the provisions of Articles 4 to 20 of the Convention in relation to offshore activities the following provisions shall apply: 1. The term "offshore activities" means activities carried on offshore in a Contracting State in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in that State. 2. A person who is a resident of a Contracting State and carries on offshore activities in the other Contracting State shall, subject to paragraph 3, be deemed to be carrying on business in that other State through a permanent establishment or a fixed base situated therein. 3. The provisions of paragraph 2 shall not apply where the offshore activities are carried on for a period or periods not exceeding in the aggregate 30 days in any twelve-month period. For the purposes of this paragraph:
a)offshore activities carried on by a person who is associated with another person shall be deemed to be carried on by the other person if the activities in question are substantially the same as those carried on by the first-mentioned person, except to the extent that those activities are carried on at the same time as its own activities;
b)a person shall be deemed to be associated with another person if one is controlled directly or indirectly by the other, or both are controlled directly or indirectly by a third person or third persons. 4. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment connected with offshore activities in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that.other State. However, such remuneration shall be taxable only in the first-mentioned State if the employment is carried on for an employer who is not a resident of the other State and for a period or periods not exceeding in the aggregate 30 days in any twelve-month period. 5. Gains derived by a resident of a Contracting State from the alienation of:
a)
a)exploration or exploitation rights; or
b)property situated in the other Contracting State which is used in connection with the offshore activities carried on in that other State; or
c)shares deriving their value or the greater part of their value directly or indirectly from such rights or such property or from such rights and such property taken together; may be taxed in that other State. In this paragraph the term "exploration or exploitation rights" means rights to assets to be produced by offshore activities carried on in the other Contracting State, or to interests in or to the benefit of such assets. In witness whereof, the undersigned, duly authorised thereto, have signed this Protocol. Done in duplicate at VILNIUS this 15 day of MARCH 2001, in the Lithuanian, Slovak and English languages, all three texts being equally authentic. In the case of divergence of interpretation the English text shall prevail. For the Republic of Lithuania For the Slovak Republic The Ministry of Foreign Affairs of the Republic of Lithuania presents its compliments to the Embassy of the Slovak Republic and has the honour to refer to the Convention between the Republic of Lithuania and the Slovak Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital signed on 15 March 2001 at Vilnius and would like to inform the Embassy that the competent authorities of the Republic of Lithuania have examined the said Convention before presenting it to the Parliament of the Republic of Lithuania and the errors were discovered in the Lithuanian text of the said Convention. The Ministry of Foreign Affairs of the Republic of Lithuania proposes correcting errors as follows: -

Article 6(Income from immovable property), "....

šios Sutarties nuostatos del nekilnojamojo turto, taip pat taikomos ir turtui...." The comma after the word "turto" should be deleted; - paragraph 2 of Article 6 full stop after the words "Laivai ir orlaiviai nelaikomi nekilnojamuoju turtu"; -

Article 8(Shipping and air transport) "...

naudojamų laivų ir orlaivių apmokestinimas tik toje Valstybėje" the comma should appear after the word "orlaivių"; - paragraph 2 of Article 10 (Dividends), "..... toks mokestis, negali būti didesnis kaip 10 procentų....." the comma after the word "mokestis" should be deleted; -

Article 14(Independent personal services) "....

Pajamos, kurias fizinis asmuo vienos Susitariančiosios Valstybės rezidentas gauna teikdamas profesines paslaugas", a comma should appear after the word "asmuo" and after the word "rezidentas"; - paragraph 2 of Article 15 (Dependent personal services), ".... laikotarpiu, prasidedančiu arba pasibaigiančiu tam tikrais mokestiniais metais" should read ".... laikotarpiu, prasidedančiu arba paslbaigiančiu tam tikrais mokestiniais metais"; - paragraph 1(

a)of Article 19 (Government service), ".... apmokestinama tik toje Valstybėje" should read "... apmokestinamas tik toje Valstybėje"; - paragraph 1(
b)[i] of Article 19, the semicolon should be deleted before word "arba"; - paragraph 2 (
a)of Article 19, the comma should be deleted before "... ar politinis padalinys.."; - paragraph 2 (
b)of Article 19, ".... tos valstybės rezidentas ar pilietis.." should read "... tos valstybes rezidentas ir pilietis.." ; - paragraph 3 of Article 23 (Elimination of double taxation), ".... kai pagal bet kurias šios Sutarties nuostatas, pajamos, kurias gauna Susitariančiosios Valstybės rezidentas" the comma should be deleted before word "pajamos"; -

Article 25(Mutual agreement procedure), "....

del kurių buvo apmokestinimas neatitiko šios Sutarties nuostatų.." the word "buvo" should be deleted; -

Article 26(Exchange of information), "....

kompetentingos institucijos keičiasi būtina šios Sutarties nuostatoms...." the word "informacija," should appear after the word "keičiasi"; - paragraph 2 (a) of Article 28 (Entry into force), ".... sausio pirmos dienos ir po jos.." should read "... sausio pirmos dienos ar po jos..."; - Article 29 (Termination), "....sausio pirmos dienos ir po jos.." should read "... sausio pirmos dienos ar po jos ". The Ministry of Foreign Affairs of the Republic of Lithuania further proposes that (his note and the Embassy's note in reply accepting the corrections shall constitute a correction of the text of the above-mentioned Convention and would become a part of the official Convention record, but would not be considered to be an amendment of the said Convention. The above-mentioned Convention will be printed in the official gazette of the Republic of Lithuania as corrected. The Ministry of Foreign Affairs of the Republic of Lithuania avails itself of this opportunity to renew to the Embassy of the Slovak Republic the assurances of its highest consideration. Vilnius, 19 November 2001 LIETUVOS RESPUBLIKOS IR SLOVAKIJOS RESPUBLIKOS LAISVOSIOS PREKYBOS SUTARTIES JUNGTINIO KOMITETO SPRENDIMAS Nr. 1/2000 DĖL PREKYBOS ŽEMĖS ŪKIO PREKĖMIS JUNGTINIS KOMITETAS, atsižvelgdamas į Lietuvos Respublikos ir Slovakijos Respublikos laisvosios prekybos sutartį, pasirašytą 1996 metų lapkričio 27 dieną Bratislavoje (toliau vadinama Sutartimi), ir ypač į šios Sutarties II skyrių – Žemės ūkio prekės ir į 3 protokolą, atsižvelgdamas į Sutarties 34 ir 37 straipsnius, kadangi, aiškinant kai kurias Sutarties nuostatas dėl žemės ūkio prekių importui taikomų muitų, kilo nesutarimų, kadangi Lietuvos Respublika ir Slovakijos Respublika siekia toliau gilinti abipusiškai naudingus prekybos ir ekonominius ryšius, NUSPRENDĖ: 1 straipsnis

Sutarties 3 protokolo 3 punktą pakeisti taip: "
Slovakijos Respublikoje taikomi importo muito mokesčiai prekėms, turinčioms Lietuvos Respublikos kilmę ir išvardytoms C priede, taikomi pagal šiame priede nurodytus tarifus."
Sutarties 3 protokolo 6 punktą pakeista taip: "
Lietuvos Respublikoje taikomi importo muito mokesčiai prekėms, turinčioms Slovakijos Respublikos kilmę ir išvardintoms F priede, taikomi pagal šiame priede nurodytus tarifus."
Sutarties 3 protokolo C ir F priedai keičiami prie šio Sprendimo pridedamais C ir F priedais, kurie yra neatskiriama šio Sprendimo dalis. 2 straipsnis
Šis Sprendimas įsigalioja pirmąją kito mėnesio dieną po to, kai gaunama paskutinė diplomatinė nota, kuria pranešama, kad vidaus teisės reikalavimai, reikalingi šiam Sprendimui įsigalioti, įvykdyti.
Jeigu pagal šio straipsnio 1 dalies reikalavimus Sprendimas neįsigalioja 2001 m. sausio 1 d., jis laikinai taikomas nuo tos dienos. TAI PATVIRTINDAMI toliau nurodyti įgalioti asmenys pasirašė šį Sprendimą. PASIRAŠYTA 2000 m. lapkričio 30 d. Bratislavoje dviem egzemplioriais lietuvių, slovakų ir anglų kalbomis. Visi tekstai turi vienodą teisinę galią. Kilus nesutarimų dėl tekstų aiškinimo, bus remiamasi Jungtinio Komiteto Sprendimo tekstu anglų kalba. Lietuvos Respublikos vardu Slovakijos Respublikos vardu

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