Lithuania

Lithuania has exchange of information relationships with 56 jurisdictions through 55 DTCs and 1 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
India DTC  26 Jul 2011  2011-07-26 10 Jul 2012  2012-07-10 Yes Yes
Iceland DTC  13 Jun 1998  1998-06-13 1 Jan 2000  2000-01-01 Yes No
Serbia DTC  28 Aug 2007  2007-08-28 12 Jun 2009  2009-06-12 Unreviewed No
Mexico DTC  23 Feb 2012  2012-02-23 29 Nov 2012  2012-11-29 Yes Yes
Austria DTC  6 Apr 2005  2005-04-06 17 Nov 2005  2005-11-17 Yes No
United States DTC  15 Jan 1998  1998-01-15 1 Jan 2000  2000-01-01 Yes No
Ireland DTC  18 Nov 1997  1997-11-18 5 Jun 1998  1998-06-05 Yes No
Singapore DTC  18 Nov 2003  2003-11-18 28 Jun 2004  2004-06-28 Yes No
Cyprus DTC  21 Jun 2013  2013-06-21 1 Jan 2015  2015-01-01 Yes Yes
China DTC  3 Jun 1996  1996-06-03 18 Oct 1996  1996-10-18 Yes No
Guernsey TIEA  20 Jun 2013  2013-06-20 8 Mar 2014  2014-03-08 Unreviewed Yes
France DTC  7 Jul 1997  1997-07-07 1 May 2001  2001-05-01 Yes No
Bulgaria DTC  9 May 2006  2006-05-09 27 Dec 2006  2006-12-27 Yes No
Slovakia DTC  15 Mar 2001  2001-03-15 16 Dec 2002  2002-12-16 Yes No
Czech Republic DTC  27 Oct 1994  1994-10-27 8 Aug 1995  1995-08-08 Yes No
Hungary DTC  12 May 2004  2004-05-12 1 Jan 2005  2005-01-01 Yes No
Ukraine DTC  23 Sep 1996  1996-09-23 25 Dec 1997  1997-12-25 Yes No
Canada DTC  29 Aug 1996  1996-08-29 12 Dec 1997  1997-12-12 Yes No
Turkey DTC  24 Nov 1998  1998-11-24 17 May 2000  2000-05-17 Yes No
Luxembourg DTC  22 Nov 2004  2004-11-22 14 Apr 2006  2006-04-14 Yes No
Greece DTC  15 May 2002  2002-05-15 5 Dec 2005  2005-12-05 Yes No
United Kingdom DTC  19 Mar 2001  2001-03-19 28 Nov 2002  2002-11-28 Yes No
Israel DTC  11 May 2006  2006-05-11 1 Jan 2007  2007-01-01 Yes No
Morocco DTC  19 Apr 2013  2013-04-19 1 Jan 2015  2015-01-01 Yes Yes
Poland DTC  20 Jan 1994  1994-01-20 1 Jan 1995  1995-01-01 Yes No
Denmark DTC  13 Oct 1993  1993-10-13 30 Dec 1993  1993-12-30 Yes No
Kazakhstan DTC  7 Mar 1997  1997-03-07 11 Dec 1997  1997-12-11 No No
Korea, Republic of DTC  20 Apr 2006  2006-04-20 14 Jul 2007  2007-07-14 Yes No
Norway DTC  27 Apr 1993  1993-04-27 30 Dec 1993  1993-12-30 Yes No
Finland DTC  30 Apr 1993  1993-04-30 30 Dec 1993  1993-12-30 Yes No
Slovenia DTC  23 May 2000  2000-05-23 1 Feb 2002  2002-02-01 Yes No
Latvia DTC  17 Dec 1993  1993-12-17 30 Dec 1994  1994-12-30 Yes No
Germany DTC  22 Jul 1997  1997-07-22 11 Nov 1998  1998-11-11 Yes No
Georgia DTC  11 Sep 2003  2003-09-11 20 Jul 2004  2004-07-20 Yes No
Switzerland DTC  27 May 2002  2002-05-27 18 Dec 2002  2002-12-18 No No
Croatia DTC  4 May 2000  2000-05-04 30 Mar 2001  2001-03-30 Yes No
United Arab Emirates DTC  30 Jun 2013  2013-06-30 19 Dec 2014  2014-12-19 Yes Yes
Belgium DTC  26 Nov 1998  1998-11-26 5 May 2003  2003-05-05 Yes No
Estonia DTC  21 Oct 2004  2004-10-21 8 Mar 2006  2006-03-08 Yes No
Azerbaijan DTC  2 Apr 2004  2004-04-02 13 Nov 2004  2004-11-13 Yes No
Malta DTC  17 May 2001  2001-05-17 22 Feb 2004  2004-02-22 Yes No
Kuwait DTC  18 Apr 2013  2013-04-18 not yet in force  1900-01-01 Unreviewed Yes
Kyrgyzstan DTC  15 May 2008  2008-05-15 20 Jun 2013  2013-06-20 Unreviewed No
Netherlands DTC  16 Jun 1999  1999-06-16 31 Aug 2000  2000-08-31 Yes No
Sweden DTC  27 Sep 1993  1993-09-27 31 Dec 1993  1993-12-31 Yes No
Spain DTC  22 Jul 2003  2003-07-22 26 Dec 2003  2003-12-26 Yes No
Belarus DTC  18 Jul 1995  1995-07-18 26 Jun 1996  1996-06-26 Unreviewed No
Portugal DTC  14 Feb 2002  2002-02-14 26 Feb 2003  2003-02-26 Yes No
Turkmenistan DTC  18 Jun 2013  2013-06-18 10 Dec 2014  2014-12-10 Unreviewed Yes
Moldova, Republic of DTC  18 Feb 1998  1998-02-18 7 Sep 1998  1998-09-07 Unreviewed No
Italy DTC  4 Apr 1996  1996-04-04 3 Jun 1999  1999-06-03 Yes No
Former Yugoslav Republic of Macedonia DTC  29 Aug 2007  2007-08-29 27 Aug 2008  2008-08-27 Yes No
Romania DTC  26 Nov 2001  2001-11-26 15 Jul 2002  2002-07-15 Yes No
Armenia DTC  13 Mar 2000  2000-03-13 26 Feb 2001  2001-02-26 Unreviewed No
Russian Federation DTC  29 Jun 1999  1999-06-29 1 Jan 2006  2006-01-01 Yes No
Uzbekistan DTC  18 Feb 2002  2002-02-18 30 Oct 2002  2002-10-30 Unreviewed No