The UK does not follow the OECD Model on Income and Capital entirely in specifying the taxes that are within the scope of UK treaties. Typically, para. 1 and 2 of art. 2 of the OECD Model specify the relevant taxes in general terms. A number of treaties, particularly those with Eastern European countries, do, however, adopt the OECD Model in describing the taxes covered in general terms. The Lithuanian Treaty provides an example:

‘–2(1) This Convention shall apply to taxes on income and on capital gains imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.