The income and capital tax treaty between Lithuania and San Marino entered into force on 30 December 2024. The treaty, signed 17 May 2024, is the first of its kind between the two countries. Taxes Covered The treaty covers Lithuanian profit tax, income tax, and immovable property tax. It covers San Marino general income tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the treaty through mutual agreement. If no agreement is reached, such person shall not be entitled to any...