On 19 December 2014, the income tax treaty between Lithuania and the United Arab Emirates entered into force. The treaty, signed 30 June 2013, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Lithuanian profit tax and income tax, and covers U.A.E. income tax and corporate tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through em…