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The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2001

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Article 23Miscellaneous rules applicable to certain Offshore Activities

(1) The provisions of this Article shall apply notwithstanding any other provision of this Convention.

(2) In this Article the term “offshore activities” means activities which are carried on offshore in a Contracting State in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in that Contracting State.

(3) An enterprise of a Contracting State which carries on offshore activities in the other Contracting State shall, subject to paragraphs (4) and (5) of this Article, be deemed to be carrying on a business in that other Contracting State through a permanent establishment situated therein.

(4) The provisions of paragraph (3) of this Article shall not apply where the offshore activities are carried on in the other Contracting State for a period or periods not exceeding in the aggregate thirty days in any twelve month period. For the purpose of this paragraph:

(a)where an enterprise of a Contracting State carrying on offshore activities in the other Contracting State is associated with another enterprise carrying on substantially similar offshore activities there, the former enterprise shall be deemed to be carrying on all such activities of the latter enterprise, except to the extent that those activities are carried on at the same time as its own activities;

(b)an enterprise shall be regarded as associated with another enterprise if one participates directly or indirectly in the management, control or capital of the other or if the same persons participate directly or indirectly in the management, control or capital of both enterprises.

(5) Subject to paragraph (6) of this Article profits derived by an enterprise of a Contracting State from the operation, in connection with offshore activities carried on in the other Contracting State, of ships or aircraft which are in their existing state designed primarily for the purpose of transporting supplies or personnel, or of tug-boats or anchor handling vessels, shall be taxable only in the State of which the enterprise is a resident.

(6) The provisions of paragraph (5) of this Article shall not apply to profits derived during any period in which:

(a)such a ship or aircraft is contracted to be used mainly for purposes other than those of transporting supplies or personnel to or between places where offshore activities are being carried on; or

(b)a tug-boat is contracted to be used for a purpose other than that of towing; or

(c)an anchor handling vessel is contracted to be used for a purpose other than that of anchor handling.

(7) A resident of a Contracting State who carries on offshore activities in the other Contracting State, consisting of professional services or other activities of an independent character shall be deemed to be performing those activities from a fixed base in that other State.

(8) Salaries, wages, and other similar remuneration derived by residents of a Contracting State in respect of an employment connected with offshore activities in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other Contracting State.

(9) Gains derived by a resident of a Contracting State from the alienation of:

(a)exploration or exploitation rights; or

(b)property situated in the other Contracting State and used in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in that other State; or

(c)shares deriving their value or the greater part of their value directly or indirectly from such rights or such property or from such rights and such property taken together

may be taxed in that other State. In this paragraph the term “exploration or exploitation rights” means rights to assets to be produced by the exploration or exploitation of the sea bed and sub-soil and their natural resources in the other Contracting State, including rights to interests in or to the benefit of such assets.

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