The income and capital tax treaty between Liechtenstein and Lithuania entered into force on 19 February 2020. The treaty, signed 15 February 2019, is the first of its kind between the two countries. Taxes Covered The treaty covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, and wealth tax, and covers Lithuanian profit tax, income tax, immovable property tax, and land tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine its residence for the purpose of the treaty through mutual agreement based on its...