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The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2001
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2001 No. 3925
(2) (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof or an agency thereof or an entity wholly owned by such State, subdivision or authority to an individual in respect of services rendered to that State, subdivision, authority, agency or entity shall be taxable only in that State.
(b)Notwithstanding the provisions of sub-paragraph (a) of this paragraph, such pension shall be taxable only in the other Contracting State if the individual is a resident of and a national of that State.
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