Update - Tax Treaty between Kyrgyzstan and Lithuania in Force

The income tax treaty between Kyrgyzstan and Lithuania entered into force on 20 June 2013, and applies from 1 January 2014. The treaty, signed 15 May 2008, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Kyrgyzstan tax on profits and other revenue of legal persons, and individual income tax. It covers Lithuanian profit tax and income tax.

Service PE

The treaty includes the provision that a permanent establishment will be deemed constituted when an ent…