Tax rates and treaties

The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.

Lithuania – Country Key Features

Database
IBFD

Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.

Lithuania – Treaty Withholding Rates Table

Database
IBFD

Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.

Treaties

Database
IBFD

Full text of tax treaties between Lithuania and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.

Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.

Other online resources

Lithuania: Tax treaties

Website
GOV.UK

Details of tax treaties in force between the UK and Lithuania, provided by HMRC.

Tax treaties

Website
Ministry of Finance of the Republic of Lithuania

List of tax treaties in force in Lithuania provided by the Ministry of Finance.

Tax guides

Lithuania – Individual Taxation

Database
IBFD

Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.

Lithuania – Corporate Taxation

Database
IBFD

Guide covering corporate income tax, transactions between resident companies, taxes on payroll, taxes on capital, international aspects, anti-avoidance, and value added tax.

Other online resources

EY Tax and Law Guides

Website
EY

Annually updated guides summarising the tax system, key tax issues, and legal matters in over 150 jurisdictions around the world. The main titles in this series: Worldwide Corporate Tax Guide, Worldwide Personal Tax and Immigration Guide, Worldwide VAT, GST and Sales Tax Guide.

PKF Worldwide Tax Guide 2024–25

Website
PKF

Annual guide for accountancy professionals and businesses on corporate tax rates, incentives for overseas businesses, double tax treaties, and taxation of foreign source income. Coverage of 157 jurisdictions.

PwC Worldwide Tax Summaries Online

Website
PwC

In-depth guide covering a wide range of corporate and individual tax topics in over 150 territories. Includes useful summaries of significant developments and table of tax rates and due dates.

eBooks

The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Exclusive EU VAT compass 2023/2024

eBook
2023
Fabiola Annacondia, IBFD
IBFD

A reference guide to the VAT system of the EU. It includes the consolidated text of the current EU VAT Directive (No. 2006/112), as well as the texts of several other Directives in the field of VAT. Also included are summaries of more than 1,100 ECJ judgments in VAT cases, along with an overview of the VAT options that have been exercised by individual Member States.

Exclusive Global individual tax handbook 2023

eBook
2023
IBFD
IBFD

Surveys 101 different tax systems from around the world.

Exclusive European tax handbook 2023

eBook
2023
Mery Alvarado [and others]
IBFD

Covers surveys of the tax systems of 49 countries and jurisdictions.

Exclusive Global corporate tax handbook 2023

eBook
2023
IBFD
IBFD

Surveys 101 different tax systems from around the world.

Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive Lithuania - Taxation

eBook chapter
2024
Dennis Campbell
International Tax and Investment Service

Information on taxation in Lithuania, updated by two issues annually.

Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

Further support

TAXconnect

Search for a consultant to help you with a specific technical tax problem. TAXconnect works on a telephone ‘hotline’ system, whereby consultants offer advice to fellow Tax Faculty members on tax problems for a nominal fee.

Tax Faculty

Find out more about the Tax Faculty and upcoming events. Faculty members can access exclusive content, including TAXline, TAXguides, webinars, representations and support schemes.

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Disclaimer

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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