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TMI BlogPersons CoveredX X X X Extracts X X X X X X X X Extracts X X X X ..... he Republic of India and the Government of the Republic of Lithuania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on capital signed on 26th July, 2011 (the Agreement ), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by India and Lithuania on 7th June, 2017 (the MLI ). The document was prepared on the basis of the MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and of the MLI position of Lithuania submitted to the Depositary upon ratification on 11th September, 2018. These MLI positions are subject to modifications as provided in the MLI. Modifications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... text of the MLI (in English) can be found on the MLI Depository (OECD) webpage at the following link: http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-easures-to-prevent-BEPS.pdf The authentic legal texts of the Agreement can be found at the following link: In the Republic of India: -https://www.incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx In the Republic of Lithuania: - https://www.e-tar.lt/portal/lt/legalAct/TAR.BD8AF3AAB8C7 The MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and the MLI position of Lithuania submitted to the Depositary upon ratification on 11th September, 2018 can be found on the MLI Depositary (OECD) webpage. Entry into Effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL The Government of the Republic of India and the Government of the Republic of Lithuania, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital and with a view to promoting economic cooperation between the two Contracting States, The following paragraph 1 of Article 6 of the MLI is included in the preamble of this Agreement: ARTICLE 6 OF THE MLI- PURPOSE OF A COVERED TAX AGREEMENT Intending to eliminate double taxation with respect to the taxes covered by this agreement without creating opportunities for non-taxation or reduced t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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