DT12153 - Double Taxation Relief Manual: Guidance by country: Lithuania: Notes

Artistes and Sportsmen (Article 17)

Entertainers and sportspersons may be taxed in Lithuania in respect of their personal activities exercised in Lithuania (Article 17(1)) unless the visit of the entertainer or sportsperson is wholly or mainly supported from public funds of the UK (Article17(3)).

Teachers (Article 21)

Article 21 provides that a visiting teacher or researcher from Lithuania will be exempt from UK tax on their remuneration from teaching or research at a university, college or other recognised educational institution, for a period not exceeding two years from the date of their first visit to the UK for that purpose (Article 21(1)).

The Article only applies, in the case of research, where the research is undertaken in the public interest and not primarily for the benefit of some other private person (Article21(2)).