发布文号:
中华人民共和国政府和立陶宛共和国政府，愿意缔结关于对所得和财产避免双重征税和防止偷漏税的协定，达成协议如下：
第一条 人的范围
本协定适用于缔约国一方或者同时为双方居民的人。
第二条 税种范围
一、本协定适用于由缔约国一方或其地方当局对所得和财产征收的所有税收，不论其征收方式如何。
二、对全部所得、全部财产或某项所得、某项财产征收的税收，包括对来自转让动产或不动产的收益征收的税收以及对资本增值征收的税收，应视为对所得和财产征收的税收。
三、本协定特别适用的现行税种是：
（一）在中华人民共和国：
1．个人所得税；
2．外商投资企业和外国企业所得税；
3．地方所得税。
（以下简称“中国税收”）
（二）在立陶宛共和国：
1．对法人利润征收的税收；
2．对自然人所得征收的税收；
3．对使用国有资产的企业征收的税收；
4．不动产税。
（以下简称“立陶宛税收”）
四、本协定也适用于本协定签订之日后征收的属于增加或者代替现行税种的相同或者实质相似的税收。缔约国双方主管当局应将各自税法所作出的实质变动，在其变动后的适当时间内通知对方。
第三条 一般定义
一、在本协定中，除上下文另有解释的以外：
（一）“中国”一词是指中华人民共和国；用于地理概念时，是指实施有关中国税收法律的所有中华人民共和国领土，包括领海，以及根据国际法，中华人民共和国拥有勘探和开发海底和底土资源以及海底以上水域资源的主权权利的领海以外的区域；
（二）“立陶宛”一语是指立陶宛共和国，用于地理概念时是指立陶宛共和国领土，以及按照立陶宛法律和根据国际法，立陶宛共和国对海底、底土及其自然资源行使权利的毗连其领水的任何其它区域；
（三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中国或者立陶宛；
（四）“税收”一语按照上下文，是指中国税收或者立陶宛税收；
（五）“人”一语包括个人、公司和其他团体；
（六）“公司”一语是指法人团体或者在税收上视同法人团体的实体；
（七）“缔约国一方企业”和“缔约国另一方企业”的用语，分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业；
（八）“国民”一语是指：
1．所有具有缔约国一方国籍的个人；
2．按照缔约国一方的现行法律取得其地位的所有法人、合伙企业、协会和其它实体；
（九）“国际运输”一语是指缔约国一方企业以船舶或飞机经营的运输，不包括仅在缔约国另一方各地之间以船舶或飞机经营的运输；
（十）“主管当局”一语，在中国方面是指国家税务总局或其授权的代表；在立陶宛方面是指财政部长或其授权的代表。
二、缔约国一方在实施本协定时，对于未经本协定明确定义的用语，除上下文另有解释的以外，应当具有该缔约国适用于本协定的税种的法律所规定的含义。
第四条 居民
一、在本协定中，“缔约国一方居民”一语是指按照该缔约国法律，由于住所、居所、总机构所在地、注册所在地，或者其它类似的标准，在该缔约国负有纳税义务的人。但该用语不包括仅由于来源于该国的所得或位于该国的财产在该国负有纳税义务的人。
二、由于第一款的规定，同时为缔约国双方居民的个人，其身份应按以下规则确定：
（一）应认为是其有永久性住所所在缔约国的居民。如果在缔约国双方同时有永久性住所，应认为是与其个人和经济关系更密切（重要利益中心）所在缔约国的居民；
（二）如果其重要利益中心所在国无法确定，或者在缔约国任何一方都没有永久性住所，应认为是其有习惯性居处所在国的居民；
（三）如果其在缔约国双方都有，或者都没有习惯性居处，应认为是其国民所属缔约国的居民；
（四）如果其同时是缔约国双方的国民，或者不是缔约国任何一方的国民，缔约国双方主管当局应通过协商解决。
三、由于第一款的规定，除个人以外，同时为缔约国双方居民的人，缔约国双方主管当局应设法通过协商解决并确定对该人适用本协定的方式。
第五条 常设机构
一、在本协定中，“常设机构”一语是指企业进行全部或部分营业的固定营业场所。
二、“常设机构”一语特别包括：
（一）管理场所；
（二）分支机构；
（三）办事处；
（四）工厂；
（五）作业场所；和
（六）矿场、油井或气井、采石场或者其它开采自然资源的场所。
三、建筑工地、建筑、装配或安装工程，或者与其有关的监督管理或咨询活动构成常设机构，仅以该工地、工程或活动连续十二个月以上的为限。
四、虽有本条以上各款规定，“常设机构”一语应认为不包括：
（一）专为储存、陈列或者交付本企业货物或者商品的目的而使用的设施；
（二）专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存；
（三）专为另一企业加工的目的而保存本企业货物或者商品的库存；
（四）专为本企业采购货物或者商品，或者搜集情报的目的所设的固定营业场所；
（五）专为本企业进行其它准备性或辅助性活动的目的所设的固定营业场所；
（六）专为本款第（一）项至第（五）项活动的结合所设的固定营业场所，如果由于这种结合使该固定营业场所的全部活动属于准备性质或辅助性质。
五、虽有第一款和第二款的规定，当一个人（除适用第六款规定的独立代理人以外）在缔约国一方代表缔约国另一方的企业进行活动，有权并经常行使这种权力以该企业的名义签订合同，这个人为该企业进行的任何活动，应认为该企业在该缔约国一方设有常设机构。除非这个人通过固定营业场所进行的活动限于第四款的规定，按照该款规定，不应认为该固定营业场所是常设机构。
六、缔约国一方企业仅通过按常规经营本身业务的经纪人、一般佣金代理人或者任何其他独立代理人在缔约国另一方进行营业，不应认为在该缔约国另一方设有常设机构。但如果这个代理人的活动全部或几乎全部代表该企业，不应认为是本款所指的独立代理人。
七、缔约国一方居民公司，控制或被控制于缔约国另一方居民公司或者在该缔约国另一方进行营业的公司（不论是否通过常设机构），此项事实不能据以使任何一方公司构成另一方公司的常设机构。
第六条 不动产所得
一、缔约国一方居民从位于缔约国另一方的不动产取得的所得（包括农业或林业所得），可以在该缔约国另一方征税。
二、“不动产”一语应当具有财产所在地的缔约国的法律所规定的含义。本协定关于不动产的规定也适用于附属不动产的财产，农业和林业所使用的牲畜和设备，有关地产的一般法律规定所适用的权利，不动产的用益权以及由于开采或有权开采矿藏、水源和其它自然资源取得的不固定或固定收入的权利。船舶和飞机不应视为不动产。
三、第一款的规定应适用于从直接使用、出租或者任何其它形式使用不动产取得的所得。
四、第一款和第三款的规定也适用于企业的不动产所得和用于进行独立个人劳务的不动产所得。
第七条 营业利润
一、缔约国一方企业的利润应仅在该缔约国征税，但该企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业，其利润可以在该缔约国另一方征税，但应仅以属于该常设机构的利润为限。
二、除适用第三款的规定以外，缔约国一方企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，应将该常设机构视同在相同或类似情况下从事相同或类似活动的独立分设企业，并同该常设机构所隶属的企业完全独立处理，该常设机构可能得到的利润在缔约国各方应归属于该常设机构。
三、在确定常设机构的利润时，应当允许扣除其进行营业发生的各项费用，包括行政和一般管理费用，不论其发生于该常设机构所在国或者其它任何地方。缔约国一方允许扣除的费用仅包括该国国内法所允许扣除的费用。国内法规定的实施应与本款所规定的原则一致。
四、如果缔约国一方习惯于以企业总利润按一定比例分配给所属各单位的方法来确定常设机构的利润，则第二款规定并不妨碍该缔约国按这种习惯分配方法确定其应纳税的利润。但是，采用的分配方法所得到的结果，应与本条所规定的原则一致。
五、不应仅由于常设机构为企业采购货物或商品，将利润归属于该常设机构。
六、在以上各款中，除有适当的和充分的理由需要变动外，每年应采用相同的方法确定属于常设机构的利润。
七、利润中如果包括本协定其它各条单独规定的所得项目时，本条规定不应影响其它各条的规定。
第八条 海运和空运
一、缔约国一方企业以船舶或飞机经营国际运输业务所取得的利润，应仅在该缔约国征税。
二、第一款规定也适用于参加合伙经营、联合经营或者参加国际经营机构取得的利润。
第九条 联属企业
一、当：
（一）缔约国一方企业直接或间接参与缔约国另一方企业的管理、控制或资本，或者
（二）同一人直接或者间接参与缔约国一方企业和缔约国另一方企业的管理、控制或资本，
在上述任何一种情况下，两个企业之间的商业或财务关系不同于独立企业之间的关系，因此，本应由其中一个企业取得，但由于这些情况而没有取得的利润，可以计入该企业的利润，并据以征税。
二、缔约国一方将缔约国另一方已征税的企业利润，而这部分利润本应由该缔约国一方企业取得的，包括在该缔约国一方企业的利润内，并且加以征税时，如果这两个企业之间的关系是独立企业之间的关系，该缔约国另一方应对这部分利润所征收的税额加以调整，在确定上述调整时，应对本协定其它规定予以注意，如有必要，缔约国双方主管当局应相互协商。
第十条 股息
一、缔约国一方居民公司支付给缔约国另一方居民的股息，可以在该缔约国另一方征税。
二、然而，这些股息也可以在支付股息的公司是其居民的缔约国，按照该缔约国法律征税。但是，如果收款人是股息受益所有人，则所征税款：
（一）如果受益所有人是直接持有支付股息公司至少百分之二十五资本的公司（合伙企业除外），不应超过股息总额的百分之五；
（二）在其它情况下，不应超过股息总额的百分之十。
三、本条“股息”一语是指从股份或者非债权关系分享利润的权利取得的所得，以及按照分配利润的公司是其居民的缔约国法律，视同股份所得同样征税的其它公司权利取得的所得。
四、如果股息受益所有人是缔约国一方居民，在支付股息的公司是其居民的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付股息的股份与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
五、缔约国一方居民公司从缔约国另一方取得利润或所得，该缔约国另一方不得对该公司支付的股息征收任何税收。但支付给该缔约国另一方居民的股息或者据以支付股息的股份与设在该缔约国另一方的常设机构或固定基地有实际联系的除外。对于该公司的未分配的利润，即使支付的股息或未分配的利润全部或部分是发生于该缔约国另一方的利润或所得，该缔约国另一方也不得征收任何税收。
第十一条 利息
一、发生于缔约国一方而支付给缔约国另一方居民的利息，可以在该缔约国另一方征税。
二、然而，这些利息也可以在该利息发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是利息受益所有人，则所征税款不应超过利息总额的百分之十。
三、虽有第二款的规定，发生于缔约国一方而为缔约国另一方政府、包括其地方当局及其中央银行或者完全为其政府所有的金融机构取得并且由其享有的利息；或者由于贷款取得的利息，而该贷款是由该缔约国另一方政府或者完全为其政府所有的金融机构提供担保的，应在该缔约国一方免税。
四、本条“利息”一语是指从各种债权取得的所得，不论其有无抵押担保或者是否有权分享债务人的利润；特别是从公债、债券或者信用债券取得的所得，包括其溢价和奖金。由于延期支付的罚款，不应视为本条所规定的利息。
五、如果利息受益所有人是缔约国一方居民，在利息发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该利息的债权与该常设机构或者固定基地有实际联系的，不适用第一款、第二款和第三款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
六、如果支付利息的人为缔约国一方政府、其地方当局或该缔约国居民，应认为该利息发生在该缔约国。然而，当支付利息的人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该利息的债务与该常设机构或者固定基地有联系，并由其负担该利息，上述利息应认为发生于该常设机构或固定基地所在缔约国。
七、由于支付利息的人与受益所有人之间或者他们与其他人之间的特殊关系，就有关债权所支付的利息数额超出支付人与受益所有人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应对本协定其它规定予以适当注意。
第十二条 特许权使用费
一、发生于缔约国一方而支付给缔约国另一方居民的特许权使用费，可以在该缔约国另一方征税。
二、然而，这些特许权使用费也可以在其发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是特许权使用费受益所有人，则所征税款不应超过特许权使用费总额的百分之十。
三、本条“特许权使用费”一语是指使用或有权使用文学、艺术或科学著作，包括电影影片、无线电或电视广播使用的胶片、磁带的版权，专利、商标、设计或模型、图纸、秘密配方或秘密程序所支付的作为报酬的各种款项，或者使用或有权使用工业、商业、科学设备或有关工业、商业、科学经验的情报所支付的作为报酬的各种款项。
四、如果特许权使用费受益所有人是缔约国一方居民，在特许权使用费发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该特许权使用费的权利或财产与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
五、如果支付特许权使用费的人是缔约国一方政府、其地方当局或该缔约国居民，应认为该特许权使用费发生在该缔约国。然而，当支付特许权使用费的人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该特许权使用费的义务与该常设机构或者固定基地有联系，并由其负担这种特许权使用费，上述特许权使用费应认为发生于该常设机构或者固定基地所在缔约国。
六、由于支付特许权使用费的人与受益所有人之间或他们与其他人之间的特殊关系，就有关使用、权利或情报支付的特许权使用费数额超出支付人与受益所有人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应对本协定其它规定予以适当注意。
第十三条 财产收益
一、缔约国一方居民转让第六条所述位于缔约国另一方的不动产取得的收益，可以在该缔约国另一方征税。
二、转让缔约国一方企业在缔约国另一方的常设机构营业财产部分的动产，或者缔约国一方居民在缔约国另一方从事独立个人劳务的固定基地的动产取得的收益，包括转让常设机构（单独或者随同整个企业）或者固定基地取得的收益，可以在该缔约国另一方征税。
三、缔约国一方企业转让从事国际运输的船舶或飞机，或者转让属于经营上述船舶、飞机的动产取得的收益，应仅在该缔约国征税。
四、转让一个公司财产股份的股票取得的收益，该公司的财产又主要直接或者间接由位于缔约国一方的不动产所组成，可以在该缔约国一方征税。
五、转让第一款至第四款所述财产以外的其它财产取得的收益，应仅在转让者为其居民的缔约国征税。
第十四条 独立个人劳务
一、缔约国一方居民由于专业性劳务或者其它独立性活动取得的所得，应仅在该缔约国征税。但具有以下情况之一的，可以在缔约国另一方征税：
（一）在缔约国另一方为从事上述活动设有经常使用的固定基地。在这种情况下，该缔约国另一方可以仅对属于该固定基地的所得征税；
（二）在任何十二个月中在缔约国另一方停留连续或累计超过一百八十三天。在这种情况下，该缔约国另一方可以仅对在该缔约国进行活动取得的所得征税。
二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动，以及医师、律师、工程师、建筑师、牙医师和会计师的独立活动。
第十五条 非独立个人劳务
一、除适用第十六条、第十八条、第十九条和第二十条的规定以外，缔约国一方居民因受雇取得的薪金、工资和其它类似报酬，除在缔约国另一方从事受雇的活动以外，应仅在该缔约国一方征税。在该缔约国另一方从事受雇的活动取得的报酬，可以在该缔约国另一方征税。
二、虽有第一款的规定，缔约国一方居民因在缔约国另一方从事受雇的活动取得的报酬，同时具有以下三个条件的，应仅在该缔约国一方征税：
（一）收款人在任何十二个月中在该缔约国另一方停留连续或累计不超过一百八十三天；
（二）该项报酬由并非该缔约国另一方居民的雇主支付或代表该雇主支付；
（三）该项报酬不是由雇主设在该缔约国另一方的常设机构或固定基地所负担。
三、虽有本条上述各款规定，在缔约国一方企业经营国际运输的船舶或飞机上从事受雇的活动取得的报酬，可以在该缔约国征税。
第十六条 董事费
缔约国一方居民作为缔约国另一方居民公司的董事会或者其它类似机构的成员取得的董事费和其它类似款项，可以在该缔约国另一方征税。
第十七条 艺术家和运动员
一、虽有第十四条和第十五条的规定，缔约国一方居民，作为表演家，如戏剧、电影、广播或电视艺术家、音乐家或作为运动员，在缔约国另一方从事其个人活动取得的所得，可以在该缔约国另一方征税。
二、虽有第七条、第十四条和第十五条的规定，表演家或运动员从事其个人活动取得的所得，并非归属表演家或运动员本人，而是归属于其他人，可以在该表演家或运动员从事其活动的缔约国征税。
三、虽有第一款和第二款的规定，表演家或运动员在缔约国一方进行活动取得的所得，如果该项访问活动全部或主要由缔约国另一方或其地方当局公共基金资助的，在这种情况下，应仅在表演家或运动员为其居民的缔约国征税。
第十八条 退休金
一、除适用第十九条第二款的规定以外，因以前的雇佣关系支付给缔约国一方居民的退休金和其它类似报酬，应仅在该缔约国一方征税。
二、虽有第一款和第十九条第二款的规定，按照缔约国一方的社会保险立法或者缔约国一方为社会福利目的组织的公共计划支付的退休金和其它津贴，无论定期或一次性支付，应仅在该缔约国一方征税。
第十九条 政府服务
一、（一）缔约国一方或其地方当局对向其提供服务的个人支付退休金以外的薪金、工资和其它类似报酬，应仅在该缔约国一方征税。
（二）但是，如果该项服务是在缔约国另一方提供，而且提供服务的个人是该缔约国另一方居民，并且该居民：
1．是该缔约国另一方国民；或者
2．不是仅由于提供该项服务，而成为该缔约国另一方的居民，
该项薪金、工资或其它类似报酬，应仅在该缔约国另一方征税。
二、（一）缔约国一方或其地方当局支付或者从其建立的基金中支付给向其提供服务的个人的退休金，应仅在该缔约国一方征税。
（二）但是，如果提供服务的个人是缔约国另一方居民，并且是其国民的，该项退休金应仅在该缔约国另一方征税。
三、第十五条、第十六条、第十七条和第十八条的规定，应适用于向缔约国一方或其地方当局举办的事业提供服务取得的薪金、工资和其它类似报酬和退休金。
第二十条 教授和研究人员
一、任何个人是、或者在紧接前往缔约国一方之前曾是缔约国另一方居民，为了在该缔约国一方的大学、学院或为该缔约国一方政府承认的教育机构从事教学或研究的目的，停留在该缔约国一方。对其由于教学或研究取得的报酬，该缔约国一方应自其第一次到达之日起，两年内免予征税。
二、本条第一款的规定不适用于并非为了公共利益，而主要是为了某人或某些人的利益从事研究取得的所得。
第二十一条 学生和实习人员
学生、企业学徒或实习生是、或者在紧接前往缔约国一方之前曾是缔约国另一方居民，仅由于接受教育、培训的目的，停留在该缔约国一方，其为了维持生活、接受教育或培训的目的收到或取得的下列款项或所得，该缔约国一方应免予征税：
（一）为了维持生活、接受教育、学习、研究或培训的目的，从该缔约国一方境外取得的款项；
（二）政府或科学、教育或文化机构给予的助学金、奖学金或奖金。
第二十二条 近海活动
一、虽有本协定第四条至第二十一条的规定，本条规定应适用。
二、在本条中，“近海活动”一语是指在缔约国一方近海进行与位于该缔约国一方的海底、底土及其自然资源的勘探或开发有关的活动。
三、除适用第四款外，缔约国一方企业在缔约国另一方从事近海活动，应视为是通过设在该缔约国另一方的常设机构进行营业活动。
四、当在任何十二个月中在缔约国另一方从事的近海活动连续或累计不超过三十天时，应不适用第三款的规定。在本款中：
（一）在缔约国另一方从事近海活动的缔约国一方企业同在该国从事与其所从事的活动实质相似的另一企业具有联属关系时，该首先提及的企业应被视为从事另一企业的所有有关活动，除非这些活动与该首先提及的企业的活动同时进行；
（二）如果企业直接或间接参与另一企业的管理、控制或资本，或者同一人或团体直接或间接参与两个企业的管理、控制或资本，该企业应视为与另一企业有联属关系。
五、除第六款外，缔约国一方居民在缔约国另一方的近海活动中受雇，对其在该缔约国另一方海上从事该项受雇活动取得的薪金、工资和其它类似的报酬，只要该项受雇活动在任何十二个月中连续或累计超过三十天，可以在该缔约国另一方征税。
六、缔约国一方居民在向缔约国另一方从事近海活动的场所运送物资或人员的船舶或飞机上受雇，或者在为辅助上述活动使用的拖船或其它运输工具上受雇取得的薪金、工资和其它类似报酬，可以在雇主为其居民的缔约国征税。
七、缔约国一方居民转让以下权利、财产或股票取得的收益，可以在缔约国另一方征税：
（一）勘探或开采权利；或
（二）位于缔约国另一方，并用于与在该缔约国另一方的海底、底土及其自然资源有关的勘探或开发的财产；或
（三）其全部价值或主要价值直接或间接地由上述权利或财产，或者由上述权利和财产共同形成的股票。
在本款中，“勘探和开发权利”一语是指缔约国另一方由于从事海底、底土及其自然资源的勘探或开发所产生的资产的权利，包括对该项资产的用益权或者收益权。
第二十三条 其它所得
一、缔约国一方居民取得的各项所得，不论在什么地方发生的，凡本协定上述各条未作规定的，应仅在该缔约国一方征税。
二、第六条第二款规定的不动产所得以外的其它所得，如果所得收款人为缔约国一方居民，通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，或者通过设在该缔约国另一方的固定基地在该缔约国另一方从事独立个人劳务，据以支付所得的权利或财产与该常设机构或固定基地有实际联系的，不适用第一款的规定。在这种情况下，应视具体情况分别适用第七条或第十四条的规定。
第二十四条 财产
一、第六条所指不动产为代表的财产，为缔约国一方居民所有并座落在缔约国另一方，可以在该缔约国另一方征税。
二、缔约国一方企业设在缔约国另一方常设机构构成营业财产部分的动产，或者缔约国一方居民设在缔约国另一方从事独立个人劳务的固定基地所附属的动产为代表的财产，可以在该缔约国另一方征税。
三、缔约国一方企业从事国际运输的船舶、飞机以及附属于经营上述船舶、飞机的动产为代表的财产，应仅在该缔约国一方征税。
四、缔约国一方居民的其它所有财产项目，应仅在该缔约国一方征税。
第二十五条 消除双重征税方法
一、在中国，消除双重征税如下：
（一）中国居民从立陶宛取得的所得，按照本协定规定在立陶宛缴纳的税额，可以在对该居民征收的中国税收中抵免。但是，抵免额不应超过对该项所得按照中国税法和规章计算的中国税收数额。
（二）从立陶宛取得的所得是立陶宛居民公司支付给中国居民公司的股息，同时该中国居民公司拥有支付股息公司股份不少于百分之十的，该项抵免应考虑支付该股息公司就该项所得缴纳的立陶宛税收。
二、在立陶宛，消除双重征税如下：
立陶宛居民取得的所得或拥有的财产，按照本协定的规定可以在中国征税时，除其国内法提供更优惠的规定外，立陶宛应允许：
（一）从对该居民的所得征收的税额中扣除等于在中国缴纳的所得税数额；
（二）从对该居民的财产征收的税额中扣除等于在中国缴纳的财产税数额。
但是，该项扣除在任何情况下，应不超过可以在中国征税的所得或财产在扣除前计算的那部分立陶宛所得或财产税数额。
第二十六条 无差别待遇
一、缔约国一方国民在缔约国另一方负担的税收或者有关条件，不应与该缔约国另一方国民在相同情况下，负担或可能负担的税收或者有关条件不同或比其更重。虽有第一条的规定，本款规定也应适用于不是缔约国一方或者双方居民的人。
二、缔约国一方企业在缔约国另一方常设机构的税收负担，不应高于该缔约国另一方对其本国进行同样活动的企业。本规定不应理解为缔约国一方由于民事地位、家庭负担给予该缔约国居民的任何扣除、优惠和减免也必须给予该缔约国另一方居民。
三、除适用第九条第一款、第十一条第七款或第十二条第六款规定外，缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其它款项，在确定该企业应纳税利润时，应与在同样情况下支付给该缔约国一方居民同样予以扣除。同样，缔约国一方企业对缔约国另一方居民的任何债务，在确定该企业应纳税财产时，应与在相同条件下首先提及国家的居民的债务一样扣除。
四、缔约国一方企业的资本全部或部分，直接或间接为缔约国另一方一个或一个以上的居民拥有或控制，该企业在该缔约国一方负担的税收或者有关条件，不应与该缔约国一方其它同类企业的负担或可能负担的税收或者有关条件不同或比其更重。
五、虽有第二条的规定，本条规定应适用于各种税收。
第二十七条 协商程序
一、当一个人认为，缔约国一方或者双方所采取的措施，导致或将导致对其不符合本协定规定的征税时，可以不考虑各缔约国国内法律的补救办法，将案情提交本人为其居民的缔约国主管当局；或者如果其案情属于第二十六条第一款，可以提交本人为其国民的缔约国主管当局。该项案情必须在不符合本协定规定的征税措施第一次通知之日起，三年内提出。
二、上述主管当局如果认为所提意见合理，又不能单方面圆满解决时，应设法同缔约国另一方主管当局相互协商解决，以避免不符合本协定规定的征税。达成的协议应予执行，而不受各缔约国国内法律的时间限制。
三、缔约国双方主管当局应通过协议设法解决在解释或实施本协定时所发生的困难或疑义，也可以对本协定未作规定的消除双重征税问题进行协商。
四、缔约国双方主管当局为达成上述各款的协议，可以相互直接联系。为有助于达成协议，双方主管当局的代表可以进行会谈，口头交换意见。
第二十八条 情报交换
一、缔约国双方主管当局应交换为实施本协定的规定所需要的情报，或缔约国双方关于本协定所涉及的税种的国内法律的规定所需要的情报（以根据这些法律征税与本协定不相抵触为限），特别是防止偷漏税的情报。情报交换不受第一条的限制。缔约国一方收到的情报应与按照该国国内法律取得的情报同样作密件处理，仅应告知与本协定所含税种有关的查定、征收、执行、起诉或裁决上诉有关的人员或当局（包括法院和行政管理部门）。上述人员或当局应仅为上述目的使用该情报，但可以在公开法庭的诉讼程序或法庭判决中公开有关情报。
二、第一款的规定在任何情况下，不应被理解为缔约国一方有以下义务：
（一）采取与该缔约国或缔约国另一方法律和行政惯例相违背的行政措施；
（二）提供按照该缔约国或缔约国另一方法律或正常行政渠道不能得到的情报；
（三）提供泄露任何贸易、经营、工业、商业、专业秘密、贸易过程的情报或者泄露会违反公共政策（公共秩序）的情报。
第二十九条 外交代表和领事官员
本协定应不影响按国际法一般规则或特别协定规定的外交代表或领事官员的税收特权。
第三十条 生效
一、缔约国双方政府应相互通知已完成为本协定生效所必需的国内法律程序。
二、本协定应自第一款所述的最后一方通知之日起生效，其规定应在缔约国双方有效：
（一）对本协定生效年度的次年一月一日或以后取得的所得源泉扣缴的税收；
（二）对本协定生效年度的次年一月一日或以后开始的纳税年度中对所得征收的其它税收和对财产征收的税收。
第三十一条 终止
本协定应长期有效。但缔约国任何一方可以在任何历年六月三十日或以前，通过外交途径书面通知对方终止本协定。在这种情况下，本协定在缔约国双方应停止有效：
（一）对终止通知发出年度的次年一月一日或以后取得的所得源泉扣缴的税收；
（二）对终止通知发出年度的次年一月一日或以后开始的纳税年度中对所得征收的其它税收和对财产征收的税收。
下列代表经正式授权，已在本协定上签字为证。
本协定于一九九六年六月三日在维尔纽斯签订，一式两份，每份都用中文、立陶宛文和英文写成，三种文本同等作准。如在解释上遇有分歧，应以英文本为准。
中华人民共和国政府 立陶宛共和国政府
代 表 代 表
张德广 阿尔吉曼塔斯·克里日纳乌斯卡斯
（签 字） （签 字）
附件：议定书
在签订中华人民共和国政府和立陶宛共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定（以下简称“协定”）时，下列代表同意下列规定应作为协定的组成部分：
一、关于第六条
当拥有公司股份或其它公司权利而有权享有该公司持有的不动产时，从直接使用、出租或者任何其它形式享用该权利取得的所得，可以在该不动产所在缔约国征税。
二、关于第六条第二款
双方认为，第六条第二款所定义的“不动产”一语包括取得不动产的选择权（协议赋予的在一定时间内按一定价格购买或出售不动产的权利，但不附加任何义务）或取得不动产的类似权利。
三、关于第六条第三款
双方认为，转让第六条所述的位于缔约国一方的不动产取得的所得和收益，可以根据协定第十三条的规定，在该缔约国一方征税。
下列代表经正式授权，已在本议定书上签字为证。
本议定书于一九九六年六月三日在维尔纽斯签订，一式两份，每份都用中文、立陶宛文和英文写成，三种文本同等作准。如在解释上遇有分歧，应以英文本为准。
中华人民共和国政府 立陶宛共和国政府
代 表 代 表
张德广 阿尔吉曼塔斯·克里日纳乌斯卡斯
（签 字） （签 字）
AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINAAND THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA FOR THE AVOIDANCE OFDOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXESON INCOME AND ON CAPITAL
The Government of the People's Republic of China and the Government ofthe Republic of Lithuania，
Desiring to conclude an Agreement for the avoidance of double taxationand the prevention of fiscal evasion with respect to taxes on income andon capital，
Have agreed as follows：
Article 1 Personal Scope
This Agreement shall apply to persons who are residents of one or bothof the Contracting States.
Article 2 Taxes Covered
1. This Agreement shall apply to taxes on income and on capitalimposed on behalf of a Contracting State or of its local authorities，irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxesimposed on total income， on total capital， or on elements of income or ofcapital， including taxes on gains from the alienation of movable orimmovable property， as well as taxes on capital appreciation.
3. The existing taxes to which this Agreement shall apply are inparticular：
（a） in the People's Republic of China：
（i） the individual income tax；
（ii） the income tax for enterprises with foreign investment andforeign enterprises；
（iii） the local income tax；
（hereinafter referred to as “Chinese tax”）；
（b） in the Republic of Lithuania：
（i） the tax on profits of legal persons （juridiniч asmenч pelnomokestis）；
（ii） the tax on income of natural persons （fiziniч asmenч pajamчmokestis）；
（iii） the tax on enterprises using state-owned capital （palukanos uvalstybinio kapitalo naudojima）；
（iv） the immovable property tax （nekilnojamojo turto mokestis）；
（hereinafter referred to as “Lithuanian tax”）。
4. This Agreement shall apply also to any identical or substantiallysimilar taxes which are imposed after the date of signature of theAgreement in addition to， or in place of， the existing taxes. Thecompetent authorities of the Contracting States shall notify each other ofany substantial changes which have been made in their respective taxationlaws within a reasonable period of time after such changes.
Article 3 General Definitions
1. For the purposes of this Agreement， unless the context otherwiserequires：
（a） the term “China” means the People's Republic of China； when usedin geographical sense， means all the territory of the People's Republic ofChina， including its territorial sea， in which the Chinese laws relatingto taxation apply， and any area beyond its territorial sea， within whichthe People's Republic of China has sovereign rights of exploration for andexploitation of resources of the sea-bed and its sub-soil and superjacentwater resources in accordance with international law；
（b） the term “Lithuania” means the Republic of Lithuania and， whenused in the geographical sense， means the territory of the Republic ofLithuania and any other area adjacent to the territorial waters of theRepublic of Lithuania within which under the laws of Lithuania and inaccordance with international law， the rights of Lithuania may beexercised with respect to the sea-bed and its sub-soil and their naturalresources；
（c） the terms “a Contracting State” and “the other Contracting State”mean China or Lithuania， as the context requires；
（d） the term “tax” means Chinese tax or Lithuanian tax， as the contextrequires；
（e） the term “person” includes an individual， a company and any otherbody of persons；
（f） the term “company” means any body corporate or any entity which istreated as a body corporate for tax purposes；
（g） the terms “enterprise of a Contracting State” and “enterprise ofthe other Contracting State” mean， respectively， an enterprise carried onby a resident of a Contracting State and an enterprise carried on by aresident of the other Contracting State；
（h） the term “national” means：
（i） any individual possessing the nationality of a Contracting State；
（ii） any legal person， partnership， association and other entityderiving its status as such from the laws in force in a Contracting State；
（i） the term “international traffic” means any transport by a ship oraircraft operated by an enterprise of a Contracting State， except when theship or aircraft is operated solely between places in the otherContracting State；
（j） the term “competent authority” means， in the case of China， theState Administration of Taxation or its authorized representative， and inthe case of Lithuania， the Minister of Finance or his authorizedrepresentative.
2. As regards the application of this Agreement by a Contracting Stateany term not defined therein shall， unless the context otherwise requires，have the meaning which it has under the law of that Contracting Stateconcerning the taxes to which this Agreement applies.
Article 4 Resident
1. For the purposes of this Agreement， the term “resident of aContracting State”means any person who， under the laws of that ContractingState， is liable to tax therein by reason of his domicile， residence，place of head office， place of incorporation or any other criterion of asimilar nature. But this term does not include any person who is liable totax in that State in respect only of income from sources in that State orcapital situated therein.
2. Where by reason of the provisions of paragraph 1 an individual is aresident of both Contracting States， then his status shall be determinedas follows：
（a） he shall be deemed to be a resident of the Contracting State inwhich he has a permanent home available to him； if he has a permanent homeavailable to him in both Contracting States， he shall be deemed to be aresident of the Contracting State with which his personal and economicrelations are closer （centre of vital interests）；
（b） if the State in which he has his centre of vital interests cannotbe determined， or if he has not a permanent home available to him ineither Contracting State， he shall be deemed to be a resident of the Statein which he has a habitual abode；
（c） if he has a habitual abode in both Contracting States or inneither of them， he shall be deemed to be a resident of the ContractingState of which he is a national；
（d） if he is a national of both Contracting States or of neither ofthem， the competent authorities of the Contracting States shall settle thequestion by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person otherthan an individual is a resident of both Contracting States， the competentauthorities of the Contracting States shall endeavour to settle thequestion by mutual agreement and determine the mode of application of thisAgreement to such person.
Article 5 Permanent Establishment
1. For the purposes of this Agreement， the term “permanentestablishment” means a fixed place of business through which the businessof an enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially：
（a） a place of management；
（b） a branch；
（c） an office；
（d） a factory；
（e） a workshop； and
（f） a mine， an oil or gas well， a quarry or any other place ofextraction of natural resources.
3. A building site or a construction， assembly or installation projector a supervisory or consultancy activity in connection therewithconstitutes a permanent establishment only if such site， project oractivity lasts more than twelve months.
4. Notwithstanding the preceding provisions of this Article， the term“permanent establishment” shall be deemed not to include：
（a） the use of facilities solely for the purpose of storage， displayor delivery of goods or merchandise belonging to the enterprise；
（b） the maintenance of a stock of goods or merchandise belonging tothe enterprise solely for the purpose of storage， display or delivery；
（c） the maintenance of a stock of goods or merchandise belonging tothe enterprise solely for the purpose of processing by another enterprise；
（d） the maintenance of a fixed place of business solely for thepurpose of purchasing goods or merchandise or of collecting information，for the enterprise；
（e） the maintenance of a fixed place of business solely for thepurpose of carrying on， for the enterprise， any other activity of apreparatory or auxiliary character；
（f） the maintenance of a fixed place of business solely for anycombination of activities mentioned in sub-paragraphs （a） to （e）， providedthat the overall activity of the fixed place of business resulting fromthis combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2， where aperson——other than an agent of an independent status to whom theprovisions of paragraph 6 apply——is acting in a Contracting State onbehalf of an enterprise of the other Contracting State， and has， andhabitually exercises， an authority to conclude contracts in the name ofthe enterprise， that enterprise shall be deemed to have a permanentestablishment in the first-mentioned Contracting State in respect of anyactivities which that person undertakes for the enterprise， unless theactivities of such person are limited to those mentioned in paragraph 4which， if exercised through a fixed place of business， would not make thisfixed place of business a permanent establishment under the provisions ofthat paragraph.
6. An enterprise of a Contracting State shall not be deemed to have apermanent establishment in the other Contracting State merely because itcarries on business in that other Contracting State through a broker，general commission agent or any other agent of an independent status，provided that such persons are acting in the ordinary course of theirbusiness. However， when the activities of such an agent are devoted whollyor almost wholly on behalf of that enterprise， he will not be consideredan agent of an independent status within the meaning of this paragraph.
7. The fact that a company which is a resident of a Contracting Statecontrols or is controlled by a company which is a resident of the otherContracting State， or which carries on business in that other State（whether through a permanent establishment or otherwise）， shall not ofitself constitute either company a permanent establishment of the other.
Article 6 Income From Immovable Property
1. Income derived by a resident of a Contracting State from immovableproperty （including income from agriculture or forestry） situated in theother Contracting State may be taxed in that other Contracting State.
2. The term “immovable property” shall have the meaning which it hasunder the law of the Contracting State in which the property in questionis situated. The provisions of this Agreement relating to immovableproperty shall apply also to property accessory to immovable property，livestock and equipment used in agriculture and forestry， rights to whichthe provisions of general law respecting landed property apply， usufructof immovable property and rights to variable or fixed payments asconsideration for the working of， or the right to work， mineral deposits，sources and other natural resources. Ships and aircraft shall not beregarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived fromthe direct use， letting， or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the incomefrom immovable property of an enterprise and to income from immovableproperty used for the performance of independent personal services.
Article 7 Business Profits
1. The profits of an enterprise of a Contracting State shall betaxable only in that Contracting State unless the enterprise carries onbusiness in the other Contracting State through a permanent establishmentsituated therein. If the enterprise carries on business as aforesaid， theprofits of the enterprise may be taxed in the other Contracting State， butonly so much of them as is attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3， where an enterprise of aContracting State carries on business in the other Contracting Statethrough a permanent establishment situated therein， there shall in eachContracting State be attributed to that permanent establishment theprofits which it might be expected to make if it were a distinct andseparate enterprise engaged in the same or similar activities under thesame or similar conditions and dealing wholly independently with theenterprise of which it is a permanent establishment.
3. In determining the profits of a permanent establishment， thereshall be allowed as deductions expenses which are incurred for thepurposes of the permanent establishment， including executive and generaladministrative expenses so incurred， whether in the State in which thepermanent establishment is situated or elsewhere. The expenses to beallowed as deductions by a Contracting State include only expenses thatare deductible under the domestic laws of that State. The application ofthe provisions of the domestic law shall be in accordance with theprinciples contained in this paragraph.
4. Insofar as it has been customary in a Contracting State todetermine the profits to be attributed to a permanent establishment on thebasis of an apportionment of the total profits of the enterprise to itsvarious parts， nothing in paragraph 2 shall preclude that ContractingState from determining the profits to be taxed by such an apportionment asmay be customary. The method of apportionment adopted shall， however， besuch that the result shall be in accordance with the principles containedin this Article.
5. No profits shall be attributed to a permanent establishment byreason of the mere purchase by that permanent establishment of goods ormerchandise for the enterprise.
6. For the purposes of the preceding paragraphs， the profits to beattributed to the permanent establishment shall be determined by the samemethod year by year unless there is good and sufficient reason to thecontrary.
7. Where profits include items of income which are dealt withseparately in other Articles of this Agreement， then the provisions ofthose Articles shall not be affected by the provisions of this Article.
Article 8 Shipping and Air Transport
1. Profits of an enterprise of a Contracting State from the operationof ships or aircraft in international traffic shall be taxable only inthat State.
2. The provisions of paragraph 1 shall also apply to profits from theparticipation in a pool， a joint business or an international operatingagency.
Article 9 Associated Enterprises
1. Where
（a） an enterprise of a Contracting State participates directly orindirectly in the management， control or capital of an enterprise of theother Contracting State， or
（b） the same persons participate directly or indirectly in themanagement， control or capital of an enterprise of a Contracting State andan enterprise of the other Contracting State，
and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises， then anyprofits which would， but for those conditions， have accrued to one of theenterprises， but， by reason of those conditions， have not so accrued， maybe included in the profits of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of an enterpriseof that Contracting State and taxes accordingly profits on which anenterprise of the other Contracting State has been charged to tax in thatother Contracting State， and the profits so included are profits whichwould have accrued to the enterprise of the first-mentioned ContractingState if the conditions made between the two enterprises had been thosewhich would have been made between independent enterprises， then thatother State shall make an appropriate adjustment to the amount of the taxcharged therein on those profits. In determining such adjustment， dueregard shall be had to the other provisions of this Agreement and thecompetent authorities of the Contracting States shall， if necessary，consult each other.
Article 10 Dividends
1. Dividends paid by a company which is a resident of a ContractingState to a resident of the other Contracting State may be taxed in thatother Contracting State.
2. However， such dividends may also be taxed in the Contracting Stateof which the company paying the dividends is a resident and according tothe laws of that State， but if the recipient is the beneficial owner ofthe dividends the tax so charged shall not exceed：
（a） 5 per cent of the gross amount of the dividends if the beneficialowner is a company （other than a partnership） which holds directly atleast 25 per cent of the capital of the company paying the dividends；
（b） 10 per cent of the gross amount of the dividends in all othercases.
This paragraph shall not affect the taxation of the company in respectof the profits out of which the dividends are paid.
3. The term “dividends” as used in this Article means income fromshares， or other rights， not being debt-claims， participating in profits，as well as income from other corporate rights which is subjected to thesame taxation treatment as income from shares by the laws of the State ofwhich the company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if thebeneficial owner of the dividends， being a resident of a ContractingState， carries on business in the other Contracting State of which theCompany paying the dividends is a resident， through a permanentestablishment situated therein， or performs in that other ContractingState independent personal services from a fixed base situated therein，and the holding in respect of which the dividends are paid is effectivelyconnected with such permanent establishment or fixed base. In such casethe provisions of Article 7 or Article 14， as the case may be， shallapply.
5. Where a company which is a resident of a Contracting State derivesprofits or income from the other Contracting State， that other ContractingState may not impose any tax on the dividends paid by the company， exceptinsofar as such dividends are paid to a resident of that other ContractingState or insofar as the holding in respect of which the dividends are paidis effectively connected with a permanent establishment or a fixed basesituated in that other Contracting State， nor subject the company'sundistributed profits to a tax on the company's undistributed profits，even if the dividends paid or the undistributed profits consist wholly orpartly of profits or income arising in such other State.
Article 11 Interest
1. Interest arising in a Contracting State and paid to a resident ofthe other Contracting State may be taxed in that other Contracting State.
2. However， such interest may also be taxed in the Contracting Statein which it arises and according to the laws of that Contracting State，but if the recipient is the beneficial owner of the interest the tax socharged shall not exceed 10 per cent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2， interest arising ina Contracting State and derived and beneficially owned by the Governmentof the other Contracting State， including its local authorities， theCentral Bank or any financial institution wholly owned by that Government，or interest derived on loans guaranteed by that Government or anyfinancial institution owned by that Government， shall be exempt from taxin the first-mentioned Contracting State.
4. The term “interest” as used in this Article means income fromdebt-claims of every kind， whether or not secured by mortgage and whetheror not carrying a right to participate in the debtor's profits， and inparticular， income from government securities and income from bonds ordebentures， including premiums and prizes attaching to such securities，bonds or debentures. Penalty charges for late payment shall not beregarded as interest for the purpose of this Article.
5. The provisions of paragraphs 1， 2 and 3 shall not apply if thebeneficial owner of the interest， being a resident of a Contracting State，carries on business in the other Contracting State in which the interestarises， through a permanent establishment situated therein， or performs inthat other Contracting State independent personal services from a fixedbase situated therein， and the debt-claim in respect of which the interestis paid is effectively connected with such permanent establishment orfixed base. In such case the provisions of Article 7 or Article 14， as thecase may be， shall apply.
6. Interest shall be deemed to arise in a Contracting State when thepayer is the Government of that Contracting State， a local authoritythereof or a resident of that Contracting State. Where， however， theperson paying the interest， whether he is a resident of a ContractingState or not， has in a Contracting State a permanent establishment or afixed base in connection with which the indebtedness on which the interestis paid was incurred， and such interest is borne by such permanentestablishment or fixed base， then such interest shall be deemed to arisein the Contracting State in which the permanent establishment or fixedbase is situated.
7. Where， by reason of a special relationship between the payer andthe beneficial owner or between both of them and some other person， theamount of the interest， having regard to the debt-claim for which it ispaid， exceeds the amount which would have been agreed upon by the payerand the beneficial owner in the absence of such relationship， theprovisions of this Article shall apply only to the last-mentioned amount.In such case， the excess part of the payments shall remain taxableaccording to the laws of each Contracting State， due regard being had tothe other provisions of this Agreement.
Article 12 Royalties
1. Royalties arising in a Contracting State and paid to a resident ofthe other Contracting State may be taxed in that other Contracting State.
2. However， such royalties may also be taxed in the Contracting Statein which they arise， and according to the laws of that Contracting State，but if the recipient is the beneficial owner of the royalties， the tax socharged shall not exceed 10 per cent of the gross amount of the royalties.
3. The term “royalties” as used in this Article means payments of anykind received as a consideration for the use of， or the right to use， anycopyright of literary， artistic or scientific work including cinematographfilms and films or tapes for radio or television broadcasting， any patent，trade mark， design or model， plan， secret formula or process， or for theuse of， or the right to use， industrial， commercial or scientificequipment， or for information concerning industrial， commercial orscientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if thebeneficial owner of the royalties， being a resident of a ContractingState， carries on business in the other Contracting State in which theroyalties arise， through a permanent establishment situated therein， orperforms in that other Contracting State independent personal servicesfrom a fixed base situated therein， and the right or property in respectof which the royalties are paid is effectively connected with suchpermanent establishment or fixed base. In such case the provisions ofArticle 7 or Article 14， as the case may be， shall apply.
5. Royalties shall be deemed to arise in a Contracting State when thepayer is the Government of that Contracting State， a local authoritythereof or a resident of that Contracting State. Where， however， theperson paying the royalties， whether he is a resident of a ContractingState or not， has in a Contracting State a permanent establishment or afixed base in connection with which the liability to pay the royalties wasincurred， and such royalties are borne by such permanent establishment orfixed base， then such royalties shall be deemed to arise in theContracting State in which the permanent establishment or fixed base issituated.
6. Where， by reason of a special relationship between the payer andthe beneficial owner or between both of them and some other person， theamount of the royalties， having regard to the use， right or informationfor which they are paid， exceeds the amount which would have been agreedupon by the payer and the beneficial owner in the absence of suchrelationship， the provisions of this Article shall apply only to thelast-mentioned amount. In such case， the excess part of the payments shallremain taxable according to the laws of each Contracting State， due regardbeing had to the other provisions of this Agreement.
Article 13 Capital Gains
1. Gains derived by a resident of a Contracting State from thealienation of immovable property referred to in Article 6 and situated inthe other Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of thebusiness property of a permanent establishment which an enterprise of aContracting State has in the other Contracting State or of movableproperty pertaining to a fixed base available to a resident of aContracting State in the other Contracting State for the purpose ofperforming independent personal services， including such gains from thealienation of such a permanent establishment （alone or with the wholeenterprise） or of such fixed base， may be taxed in that other State.
3. Gains derived by an enterprise of a Contracting State from thealienation of ships or aircraft operated in international traffic by thatenterprise or movable property pertaining to the operation of such shipsor aircraft shall be taxable only in that State.
4. Gains derived by a resident of a Contracting State from thealienation of shares in a company the assets of which consist mainly ofimmovable property referred to in Article 6 and situated in the otherContracting State may be taxed in that other State.
5. Gains from the alienation of any property other than that referredto in paragraphs 1 to 4 shall be taxable only in the Contracting State ofwhich the alienator is a resident.
Article 14 Independent Personal Services
1. Income derived by an individual who is a resident of a ContractingState in respect of professional services or other activities of anindependent character shall be taxable only in that Contracting State. Butsuch income may also be taxed in the other Contracting State：
（a） if he has a fixed base regularly available to him in the otherContracting State for the purpose of performing his activities； but onlyso much of the income as is attributable to that fixed base；
（b） if his stay in the other Contracting State is for a period orperiods exceeding in the aggregate 183 days in any twelve-month period； inthat case， only so much of the income as is derived from his activitiesperformed in that other Contracting State.
2. The term “professional services” includes especially independentscientific， literary， artistic， educational or teaching activities as wellas the independent activities of physicians， lawyers， engineers，architects， dentists and accountants.
Article 15 Dependent Personal Services
1. Subject to the provisions of Articles 16， 18， 19 and 20， salaries，wages and other similar remuneration derived by a resident of aContracting State in respect of an employment shall be taxable only inthat State unless the employment is exercised in the other ContractingState. If the employment is so exercised， such remuneration as is derivedtherefrom may be taxed in that other Contracting State.
2. Notwithstanding the provisions of paragraph 1， remuneration derivedby a resident of a Contracting State in respect of an employment exercisedin the other Contracting State shall be taxable only in thefirst-mentioned State if：
（a） the recipient is present in the other Contracting State for aperiod or periods not exceeding in the aggregate 183 days in anytwelve-month period； and
（b） the remuneration is paid by， or on behalf of， an employer who isnot a resident of the other Contracting State； and
（c） the remuneration is not borne by a permanent establishment or afixed base which the employer has in the other Contracting State.
3. Notwithstanding the preceding provisions of this Article，remuneration derived in respect of an employment exercised aboard a shipor aircraft operated in international traffic by an enterprise of aContracting State， may be taxed in that State.
Article 16 Directors' Fees
Directors' fees and other similar payments derived by a resident of aContracting State in his capacity as a member of the board of directors orany other similar organ of a company which is a resident of the otherContracting State may be taxed in that other Contracting State.
Article 17 Artistes and Sportsmen
1. Notwithstanding the provisions of Articles 14 and 15， incomederived by a resident of a Contracting State as an entertainer， such as atheatre， motion picture， radio or television artiste， or a musician， or asa sportsman， from his personal activities as such exercised in the otherContracting State， may be taxed in that other Contracting State.
2. Where income in respect of personal activities exercised by anentertainer or a sportsman in his capacity as such accrues not to theentertainer or sportsman himself but to another person， that income may，notwithstanding the provisions of Articles 7， 14 and 15， be taxed in theContracting State in which the activities of the entertainer or sportsmanare exercised.
3. The provisions of paragraphs 1 and 2 shall not apply to incomederived from activities exercised in a Contracting State by an entertaineror a sportsman if the visit to that State is wholly or mainly supported bypublic funds of the other Contracting State or a local authority thereof.In such case， the income shall be taxable only in the Contracting State ofwhich the entertainer or sportsman is a resident.
Article 18 Pensions
1. Subject to the provisions of paragraph 2 of Article 19， pensionsand other similar remuneration paid to a resident of a Contracting Statein consideration of past employment shall be taxable only in thatContracting State.
2. Notwithstanding the provisions of paragraph 1， and the provisionsof paragraph 2 of Article 19， pensions paid and other benefits， whetherperiodic or lump-sum compensation， granted under the social securitylegislation of a Contracting State or under any public scheme organized bya Contracting State for social welfare purposes shall be taxable only inthat State.
Article 19 Government Service
1. （a） Salaries， wages and other similar remuneration， other than apension， paid by a Contracting State or a local authority thereof， to anindividual in respect of services rendered to that Contracting State orauthority shall be taxable only in that Contracting State.
（b） However， such salaries， wages and other similar remuneration shallbe taxable only in the other Contracting State if the services arerendered in that other Contracting State and the individual is a residentof that other Contracting State who：
（i） is a national of that other Contracting State； or
（ii） did not become a resident of that other Contracting State solelyfor the purpose of rendering the services.
2. （a） Any pension paid by， or out of funds created by， a ContractingState or a local authority thereof， to an individual in respect ofservices rendered to that Contracting State or authority shall be taxableonly in that Contracting State.
（b） However， such pension shall be taxable only in the otherContracting State if the individual is a resident of， and a national of，that other Contracting State.
3. The provisions of Articles 15， 16， 17 and 18 shall apply tosalaries， wages and other similar remuneration， and to pensions， inrespect of services rendered in connection with a business carried on by aContracting State or a local authority thereof.
Article 20 Professors and Researchers
1. An individual who visits a Contracting State for the purpose ofteaching or carrying out research at a university， college or otherrecognized educational institution in that Contracting State and who is orwas immediately before that visit a resident of the other ContractingState， shall be exempted from taxation in the first-mentioned ContractingState on remuneration for such teaching or research for a period notexceeding two years from the date of his first visit for that purpose.
2. The provisions of paragraph 1 of this Article shall not apply toincome from research if such research is undertaken not in the publicinterest， but primarily for the private benefit of a specific person orpersons.
Article 21 Students and Trainees
A student， apprentice or trainee who is or was immediately beforevisiting a Contracting State a resident of the other Contracting State andwho is present in the first-mentioned State solely for the purpose of hiseducation， training shall be exempt from tax in that first-mentioned Stateon the following payments or income received or derived by him for thepurpose of his maintenance， education or training：
（a） payments derived from sources outside that Contracting State forthe purpose of his maintenance， education， study， research or training；
（b） grants， scholarships or awards supplied by the Government， or ascientific， educational or cultural organization.
Article 22 Offshore Activities
1. The provisions of this Article shall apply notwithstanding theprovisions of Articles 4to 21 of this Agreement.
2. In this Article the term “offshore activities” means activitieswhich are carried on offshore in a Contracting State in connection withthe exploration or exploitation of the sea-bed and sub-soil and theirnatural resources situated in that Contracting State.
3. An enterprise of a Contracting State which carries on offshoreactivities in the other Contracting State， shall subject to paragraph 4，be deemed to be carrying on business in that other Contracting Statethrough a permanent establishment situated therein.
4. The provisions of paragraph 3 shall not apply where the offshoreactivities are carried on in the other Contracting State for a period orperiods not exceeding in the aggregate 30 days in any twelve-month period.For the purposes of this paragraph：
（a） where an enterprise of a Contracting State carrying on offshoreactivities in the other Contracting State is associated with anotherenterprise carrying on substantially similar offshore activities there，the first-mentioned enterprise shall be deemed to be carrying on all suchactivities of the other enterprise， except to the extent that thoseactivities are carried on at the same time as its own activities；
（b） an enterprise shall be considered to be associated with anotherenterprise if either participates directly or indirectly in themanagement， control or capital of the other enterprise or if the sameperson or group of persons participates directly or indirectly in themanagement， control or capital of both enterprises.
5. Subject to paragraph 6， salaries， wages and other similarremuneration derived by a resident of a Contracting State in respect of anemployment connected with offshore activities in the other ContractingState may， to the extent that the duties are performed offshore in thatother State， be taxed in that other State provided that the employmentoffshore is carried on for a period or periods exceeding in the aggregate30 days in any twelve-month period.
6. Salaries， wages and other similar remuneration derived by aresident of a Contracting State in respect of an employment exercised onboard a ship or aircraft engaged in the transportation of supplies orpersonnel to a location where relevant activities are being carried on ina Contracting State， or in respect of any employment exercised on board atugboat or other vessels auxiliary to such activities， may be taxed in theContracting State of which the employer is a resident.
7. Gains derived by a resident of a Contracting State from thealienation of：
（a） exploration or exploitation rights； or
（b） property situated in the other Contracting State and used inconnection with the exploration or exploitation of the sea-bed andsub-soil and their natural resources situated in that other State； or
（c） shares deriving their value or the greater part of their valuedirectly or indirectly from such rights or such property or from suchrights and such property taken together；
may be taxed in that other State.
In this paragraph the term “exploration or exploitation rights” meansrights to assets to be produced by the exploration or exploitation of thesea-bed and sub-soil and their natural resources in the other ContractingState， including rights to interests in or to the benefit of such assets.
Article 23 Other Income
1. Items of income of a resident of a Contracting State， whereverarising， not dealt with in the foregoing Articles of this Agreement shallbe taxable only in that State.
2. The provisions of paragraph 1 shall not apply to income， other thanincome from immovable property as defined in paragraph 2 of Article 6， ifthe recipient of such income， being a resident of a Contracting State，carries on business in the other Contracting State through a permanentestablishment situated therein， or performs in that other ContractingState independent personal services from a fixed base situated therein，and the right or property in respect of which the income is paid iseffectively connected with such permanent establishment or fixed base. Insuch case the provisions of Article 7 or Article 14， as the case may be，shall apply.
Article 24 Capital
1. Capital represented by immovable property referred to in Article 6，owned by a resident of a Contracting State and situated in the otherContracting State， may be taxed in that other Contracting State.
2. Capital represented by movable property forming part of thebusiness property of a permanent establishment which an enterprise of aContracting State has in the other Contracting State or by movableproperty pertaining to a fixed base available to a resident of aContracting State in the other Contracting State for the purpose ofperforming independent personal services， may be taxed in that otherState.
3. Capital represented by ships and aircraft operated in internationaltraffic by an enterprise of a Contracting State and by movable propertypertaining to the operation of such ships and aircraft， shall be taxableonly in that Contracting State.
4. All other elements of capital of a resident of a Contracting Stateshall be taxable only in that Contracting State.
Article 25 Methods for the Elimination of Double Taxation
1. In China， double taxation shall be eliminated as follows：
（a） Where a resident of China derives income from Lithuania the amountof tax on that income payable in Lithuania in accordance with theprovisions of this Agreement， may be credited against the Chinese taximposed on that resident. The amount of the credit， however， shall notexceed the amount of the Chinese tax on that income computed in accordancewith the taxation laws and regulations of China.
（b） Where the income derived from Lithuania is a dividend paid by acompany which is a resident of Lithuania to a company which is a residentof China and which owns not less than 10 per cent of the shares of thecompany paying the dividend， the credit shall take into account the taxpaid to Lithuania by the company paying the dividend in respect of itsincome.
2. In Lithuania， double taxation shall be eliminated as follows：
Where a resident of Lithuania derives income or owns capital which， inaccordance with this Agreement， may be taxed in China， unless a morefavourable treatment is provided in its domestic law， Lithuania shallallow：
（a） as a deduction from the tax on the income of that resident， anamount equal to the income tax paid thereon in China；
（b） as a deduction from the tax on the capital of that resident， anamount equal to the capital tax paid thereon in China.
Such deduction in either case shall not， however， exceed that part ofthe income or capital tax in Lithuania， as computed before the deductionis given， which is attributable， as the case may be， to the income or thecapital which may be taxed in China.
Article 26 Non-discrimination
1. Nationals of a Contracting State shall not be subjected in theother Contracting State to any taxation or any requirement connectedtherewith， which is other or more burdensome than the taxation andconnected requirements to which nationals of that other Contracting Statein the same circumstances are or may be subjected. This provision shall，notwithstanding the provisions of Article 1， also apply to persons who arenot residents of one or both of the Contracting States.
2. The taxation on a permanent establishment which an enterprise of aContracting State has in the other Contracting State shall not be lessfavourably levied in that other Contracting State than the taxation leviedon enterprises of that other Contracting State carrying on the sameactivities. This provision shall not be construed as obliging aContracting State to grant to residents of the other Contracting State anypersonal allowances， reliefs and reductions for taxation purposes onaccount of civil status or family responsibilities which it grants to itsown residents.
3. Except where the provisions of paragraph 1 of Article 9， paragraph7 of Article 11， or paragraph 6 of Article 12， apply， interest， royaltiesand other disbursements paid by an enterprise of a Contracting State to aresident of the other Contracting State shall， for the purpose ofdetermining the taxable profits of such enterprise， be deductible underthe same conditions as if they had been paid to a resident of thefirst-mentioned State. Similarly， any debts of an enterprise of aContracting State to a resident of the other Contracting State shall， forthe purpose of determining the taxable capital of such enterprise， bedeductible under the same conditions as if they had been contracted to aresident of the first-mentioned State.
4. Enterprises of a Contracting State， the capital of which is whollyor partly owned or controlled， directly or indirectly， by one or moreresidents of the other Contracting State， shall not be subjected in thefirst-mentioned State to any taxation or any requirement connectedtherewith which is other or more burdensome than the taxation andconnected requirements to which other similar enterprises of thefirst-mentioned State are or may be subjected.
5. The provisions of this Article shall， notwithstanding theprovisions of Article 2， apply to taxes of every kind and description.
Article 27 Mutual Agreement Procedure
1. Where a person considers that the actions of one or both of theContracting States result or will result for him in taxation not inaccordance with the provisions of this Agreement， he may， irrespective ofthe remedies provided by the domestic law of those States， present hiscase to the competent authority of the Contracting State of which he is aresident or， if his case comes under paragraph 1 of Article 26， to that ofthe Contracting State of which he is a national. The case must bepresented within three years from the first notification of the actionresulting in taxation not in accordance with the provisions of theAgreement.
2. The competent authority shall endeavour， if the objection appearsto it to be justified and if it is not itself able to arrive at asatisfactory solution， to resolve the case by mutual agreement with thecompetent authority of the other Contracting State， with a view to theavoidance of taxation which is not in accordance with the provisions ofthis Agreement. Any agreement reached shall be implemented notwithstandingany time limits in the domestic law of the Contracting States.
3. The competent authorities of the Contracting States shall endeavourto resolve by mutual agreement any difficulties or doubts arising as tothe interpretation or application of the Agreement. They may also consulttogether for the elimination of double taxation in cases not provided forin the Agreement.
4. The competent authorities of the Contracting States may communicatewith each other directly for the purpose of reaching an agreement in thesense of the preceding paragraphs. When it seems advisable for reachingagreement， representatives of the competent authorities of the ContractingStates may meet together for an oral exchange of opinions.
Article 28 Exchange of Information
1. The competent authorities of the Contracting States shall exchangesuch information as is necessary for carrying out the provisions of thisAgreement or of the domestic laws of the Contracting States concerningtaxes covered by the Agreement insofar as the taxation thereunder is notcontrary to the Agreement， in particular for the prevention of evasion ofsuch taxes. The exchange of information is not restricted by Article 1.Any information received by a Contracting State shall be treated as secretin the same manner as information obtained under the domestic laws of thatState and shall be disclosed only to persons or authorities （includingcourts and administrative bodies） involved in the assessment or collectionof， the enforcement or prosecution in respect of， or the determination ofappeals in relation to， the taxes covered by the Agreement. Such personsor authorities shall use the information only for such purposes. They maydisclose the information in public court proceedings or in judicialdecisions.
2. In no case shall the provisions of paragraph 1 be construed so asto impose on a Contracting State the obligation：
（a） to carry out administrative measures at variance with the laws andadministrative practice of that or of the other Contracting State；
（b） to supply information which is not obtainable under the laws or inthe normal course of the administration of that or of the otherContracting State；
（c） to supply information which would disclose any trade， business，industrial， commercial or professional secret or trade process， orinformation， the disclosure of which would be contrary to public policy（ordre public）。
Article 29 Diplomatic Agents and Consular Officers
Nothing in this Agreement shall affect the fiscal privileges ofdiplomatic agents or consular officers under the general rules ofinternational law or under the provisions of special agreements.
Article 30 Entry into Force
1. The Governments of the Contracting States shall notify each otherupon the completion of their internal legal procedures necessary for theentry into force of this Agreement.
2. This Agreement shall enter into force on the date of the latter ofthe notifications referred to in paragraph 1 and its provisions shall haveeffect in both Contracting States：
（a） in respect of taxes withheld at source， on income derived on orafter the 1st January in the calendar year next following the year inwhich the Agreement enters into force；
（b） in respect of other taxes on income and taxes on capital， fortaxes chargeable for any tax year beginning on or after the 1st January inthe calendar year next following the year in which the Agreement entersinto force.
Article 31 Termination
This Agreement shall continue in effect indefinitely but either of theContracting States may， on or before the thirtieth day of June in anycalendar year， give written notice of termination to the other ContractingState through the diplomatic channels. In such event， this Agreement shallcease to have effect in both Contracting States：
（a） in respect of taxes withheld at source， on income derived on orafter the 1st January in the calendar year next following the year inwhich the notice of termination is given；
（b） in respect of other taxes on income and taxes on capital， fortaxes chargeable for any tax year beginning on or after the 1st January inthe calendar year next following the year in which the notice oftermination is given.
IN WITNESS WHEREOF the undersigned， duly authorized thereto， havesigned this Agreement.
DONE at Vilnius this 3rd day of June 1996 in duplicate， each in theChinese， Lithuanian and English languages， all three texts being equallyauthentic. In the case of any divergence of interpretation， the Englishtext shall prevail. For the Government of the People's Republic of China
For the Government of the Republic of LithuaniaPROTOCOL
At the signing of the Agreement between the Government of the People'sRepublic of China and the Government of the Republic of Lithuania for theAvoidance of Double Taxation and the Prevention of Fiscal Evasion withrespect to Taxes on Income and on Capital （hereinafter referred to as “theAgreement”） the undersigned have agreed upon the following provisionswhich form an integral part of the Agreement.
1. With reference to Article 6：
Where the ownership of shares or other corporate rights in a companyentitles the owner of such shares or corporate rights to the enjoyment ofimmovable property held by the company， the income from direct use，letting， or use in any other form of such right to enjoyment may be taxedin the Contracting State in which the immovable property is situated.
2. With reference to Article 6 paragraph 2：
It is understood that the term “immovable property” as defined inparagraph 2 of Article 6 includes options （agreements granting a right，without imposing any obligation， to purchase or sell immovable propertyfor a determined price within a specified period of time） or similarrights to acquire immovable property.
3. With reference to Article 6 paragraph 3：
It is understood that all income and gains from the alienation ofimmovable property referred to in Article 6 and situated in a ContractingState may be taxed in that State in accordance with the provisions ofArticle 13 of this Agreement.
IN WITNESS WHEREOF the undersigned， duly authorized thereto， havesigned this Protocol.
DONE at Vilnius this 3rd day of June 1996 in duplicate， each in theChinese， Lithuanian and English languages， all three texts being equallyauthentic. In the case of any divergence of interpretation， the Englishtext shall prevail. For the Government of the People's Republic of China
For the Government of the Republic of Lithuania
