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of <h1>India-Lithuania Protocol Clarifies DTAA: Insurance, Property Income, Deductions, and International Traffic Profits Explained.</h1> The Protocol between the Governments of India and Lithuania forms part of their Double Taxation Avoidance Agreement (DTAA). It clarifies several provisions: Article 5 notes that Lithuania's existing DTAAs do not deem insurance enterprises as having a permanent establishment through dependent agents, but future agreements may alter this. Article 6 allows taxation of income from immovable property rights linked to corporate shares in the property's location. Article 7 specifies deductions for head office expenses, disallowing certain payments unless it's a banking institution. Article 8 includes profits from container use in international traffic and related interest as part of shipping or aircraft operations. The agreement was signed in New Delhi on July 26, 2011.
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