The Agreement for the Avoidance of Double Taxation between Cyprus and Lithuania was signed on the 21st of June 2013 and, after the exchange of the relevant notifications, the Agreement was entered into force on the 17th of April 2014.

The provisions of the said Agreement and the relevant Protocol of the said Agreement find place in relation to any withholding taxes on income paid or credited on or after the 1st of January 2015 and in relation to other taxes on the income of any tax year which begins on or after the 1st of January 2015.