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        DTAA

        Article 8 - Shipping and Air Transport

        Lithuania

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        Shipping and air transport profits taxable only in the enterprise's Contracting State, including pools and joint operations. Profits of an enterprise of a Contracting State from operating ships or aircraft in international traffic are taxable only in that State; this exclusivity also covers profits from participation in a pool, a joint business or an international operating agency.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Shipping and air transport profits taxable only in the enterprise's Contracting State, including pools and joint operations.

                                Profits of an enterprise of a Contracting State from operating ships or aircraft in international traffic are taxable only in that State; this exclusivity also covers profits from participation in a pool, a joint business or an international operating agency.


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