The convention between the Government of the Azerbaijan Republic and the Government of the Republic Lithuania on avoidance of double taxation and prevention of tax avoidance on the income and property
of April 2, 2004
The government of the Azerbaijan Republic and the Government of the Republic Lithuania for the purpose of the conclusion of the Convention on avoidance of double taxation and prevention of tax avoidance on the income and property, agreed as follows:
1. This Convention is applied to persons who are residents of one or both Contracting States.
1. This Convention, irrespective of taxation method, is applied to taxes on the income and on property, the collectable Contracting State or its administrative-territorial units / divisions or regional authorities.
2. All taxes levied from the total amount of the income, total cost of property or from separate elements of the income or property including taxes on the income from alienation of personal or real estate, taxes levied from the total amount of the salary or salary paid by the companies and also the taxes levied from the income from property increase in value belong to taxes on the income and on property.
3. The convention, in particular, extends to the following existing taxes:
a) in the Azerbaijan Republic:
(i) income tax of legal entities;
(ii) income tax;
(iii) property tax;
(iv) land tax
(further the referred to as "Azerbaijani taxes");
b) in the Republic Lithuania:
(i) income tax;
(ii) tax on the income;
(iii) tax on the companies using the property which is in state-owned property;
(iv) non-personal tax
(further the referred to as "Lithuanian taxes").
4. This Convention is applied also to identical or in essence to similar taxes which will be levied in addition to the existing taxes or instead of them after signature date of this Convention. Competent authorities of Contracting States will notify each other at the end of every year on any essential changes which will be made to their tax legislations.
1. For the purposes of this Convention the following terms are applied if other sense is not provided in context:
a) the term "Azerbaijan" - means the territory of the Azerbaijan Republic (including territorial waters, the sector of the Caspian Sea (lake), including territorial waters and airspace, the continental (continental) shelf, seabed and natural resources of the Azerbaijan Republic to which the sovereign rights or the jurisdiction of the Azerbaijan Republic, and also any other territory established and able to be established in the future according to the legislation of the Azerbaijan Republic are applied;
b) the term "Lithuania" - means the Republic Lithuania and, in case of use in geographical sense, the state territory of the Republic Lithuania and according to the laws of the Republic Lithuania and the principles of international law, seabed, the continental (continental) shelf, both natural resources, and any other territory connected with territorial waters of the Republic Lithuania to which its rights can be applied;
c) the terms "Contracting State" and "other Contracting State" - mean Azerbaijan or Lithuania depending on context;
d) the term "person" - means physical person, the company, partnership, joint business and any other consolidation of persons;
e) the term "company" - means any corporate consolidation or the organization which are considered as corporate consolidation for the purposes of the taxation;
f) the terms "company of the Contracting State" and "company of other Contracting State" - mean respectively the company managed by resident of the Contracting State and the company managed by resident of other Contracting State;
g) the term "international carriages" - means all transportations sea or the aircraft, performed by the company which is resident of the Contracting State except cases when sea or the aircraft is operated between Items of other Contracting State;
h) the term means "competent authority":
(i) concerning Azerbaijan - the Ministry of Finance and the Ministry of Taxes;
(ii) concerning Lithuania - the Ministry of Finance or its plenipotentiary.
(i) the term "national person" means:
(i) any physical person who is the citizen of the Contracting State;
(ii) any company, partnership or the association which received the corresponding status under the existing legislation of the Contracting State.
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