S.L. 123.76 Art. 2Arrangements to have effect. The Desiring to prevention of This Contracting 1. This Contracting State are levied. 2. There income or on movable or 3. The (a) in (i) (ii) (b) in the 4. The taxes which are or in place of, the shall notify each respective 1. For the (a) the the and of Gozo and the terr

It is hereby declared:

(a) that the arrangements specified in the Convention set out in the Schedule to this Order have been made with the Republic of Lithuania with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the Republic of Lithuania:

(i) the tax on profits of legal persons (juridiniu asmenu pelno mokestis);

(ii) the tax on income of natural persons (fiziniu asmenu pajamu mokestis);

(b) that it is expedient that those arrangements should have effect;

(c) that the Convention has entered into force on the 2nd February, 2004.

*https://cfr.gov.mt/en/inlandrevenue/itu/Documents/Malta%20-%20Lithua-nia%20DTA%20(synthesised%20text).pdf FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Government of Malta and the Government of the Republic of Lithuania, conclude a Convention for the avoidance of double taxation and the fiscal evasion with respect to taxes on income, have agreed as follows: Article 1

PERSONS COVERED Convention shall apply to persons who are residents of one or both of the States. Article 2 TAXES COVERED

Convention shall apply to taxes on income imposed on behalf of a or of its local authorities, irrespective of the manner in which they shall be regarded as taxes on income all taxes imposed on total elements of income, including taxes on gains from the alienation of immovable property. existing taxes to which the Convention shall apply are in particular: Lithuania: the tax on profits of legal persons (juridiniu asmenu pelno mokestis); the tax on income of natural persons (fiziniu asmenu pajamu mokestis); (hereinafter referred to as "Lithuanian tax"); Malta: income tax; (hereinafter referred to as "Malta tax").

Convention shall apply also to any identical or substantially similar imposed after the date of signature of the Convention in addition to, existing taxes. The competent authorities of the Contracting States other of any significant changes which have been made in their taxation laws.

Article 3 GENERAL DEFINITIONS purposes of this Convention, unless the context otherwise requires:

term "Lithuania" means the Republic of Lithuania and, when used in geographical sense, means the territory of the Republic of Lithuania any other area adjacent to the territorial sea of the Republic of Lithuania within which under the laws of the Republic of Lithuania and geographical sense, means the Island of Malta, the Island the other islands of the Maltese archipelago including waters thereof, as well as any area of the sea bed, its superjacent water column adjacent to the territorial waters, Republic of Malta exercises sovereign rights, jurisdiction, accordance with international law and its national law, legislation relating to the exploration of the continental exploitation of its natural resources;

(c) the terms "a Contracting State" and "the other Contracting Lithuania or Malta, as the context requires;

(d) the term "person" includes an individual, a company and of persons;

(e) the term "company" means any body corporate or any treated as a body corporate for tax purposes;

(f) the terms "enterprise of a Contracting State" and "enterprise Contracting State" mean respectively an enterprise resident of a Contracting State and an enterprise carried of the other Contracting State;

(g) the term "international traffic" means any transport by operated by an enterprise of a Contracting State, except or aircraft is operated solely between places in the other State;

(h) the term "competent authority" means:

(i) in Lithuania, the Minister of Finance or representative;

(ii) in Malta, the Minister responsible for finance representative;

(i) the term "national" means:

(i) any individual possessing the nationality of a Contracting

(ii) any legal person, partnership, association or other its status as such from the laws in force in a Contracting