The first-time India - Lithuania Income and Capital Tax (2011) was signed on 26 July 2011. The treaty was concluded in the Lithuanian, Hindi and English languages, each text having equal authenticity. In case of divergence, the English text prevails. The treaty generally follows the UN Model (2001). The date of entry into force of the treaty has not been notified. The maximum rates of withholding tax are: -   15% on dividends; -   10% on interest, subject to exceptions; -   10% on royalties and fees for technical services. Deviations from the UN Model include: -   A...