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This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Lithuania. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

OECD countries --- Economic conditions. --- Economic policy. --- Economics --- Italy --- Portugal --- Economic history --- Economic history. --- History, Economic --- Economic History --- 338 <481> --- 338 <469> --- 338 <09> <469> --- 338 <09> <469> Economische geschiedenis--Portugal --- Economische geschiedenis--Portugal --- 338 <09> <493> --- 341.232.3 OCDE --- 33 --- P493 --- BE / Belgium - België - Belgique --- 331.30 --- 93 --- Chronologieën. --- Chronologies. --- 93 Chronologieën. --- 93 Chronologies. --- 338 <09> <493> Economische geschiedenis--België --- Economische geschiedenis--België --- Organisation de Coopération et de Développement Economiques - OCDE --- economie --- België --- Economische toestand --- Chronologieën --- 338 <09> --- 338 <09> Economische geschiedenis --- Economische geschiedenis --- 338 <437> --- NZ / New Zealand - Nieuw Zeeland - Nouvelle Zélande --- Conjoncture économique Economische conjunctuur --- Pensions Pensioenen --- Travail Arbeid --- Economie politique Staathuishoudkunde --- Démographie Demografie --- Finances publiques Overheidsfinanciën --- Production Productie --- Economie Economie --- Statistiques Statistiek --- 338 <43> --- 338 <43> Economische situatie. Economische structuur van bepaalde landen en gebieden. Economische geografie. Economische produktie.economische produkten. Economische diensten--Duitsland voor 1945 en na 1989 --- Economische situatie. Economische structuur van bepaalde landen en gebieden. Economische geografie. Economische produktie.economische produkten. Economische diensten--Duitsland voor 1945 en na 1989 --- 338 --- (519) --- (06) --- $?$96/05 --- SI / Slovenia - Slovenië - Slovénie --- SE / Sweden - Zweden - Suede --- oeso landen --- pays de l'ocde --- ES / Spain - Spanje - Espagne --- 338 <46> --- Économie --- hospodářství --- икономика --- talous --- gospodarka --- geilleagar --- economia --- majandus --- hospodárstvo --- ekonomika --- economy --- Wirtschaft --- gazdaság --- økonomi --- οικονομία --- привреда --- ūkis --- gospodarstvo --- економија --- ekonomija --- ekonomi --- economía --- ekonomikos mokslas --- gazdálkodás --- стопанство --- 338 <09> <480> --- 338 <09> <480> Economische geschiedenis--Finland --- Economische geschiedenis--Finland --- 338 <09> <420> --- Economische toestand 338.1 --- Macro-economie 330.101.541 --- Financiële politiek 336.74:338.23 --- Begroting 336.12 --- Gezondheidszorg 61 --- Verenigd Koninkrijk (410) --- 338 <09> <420> Economische geschiedenis--Engeland --- Economische geschiedenis--Engeland --- Economic policy --- Economic conditions --- al-Burtughāl --- al-Jumhūrīyah al-Burtughālīyah --- Burtughāl --- Jumhūrī-i Purtughāl --- Jumhūrīyah al-Burtughālīyah --- Lusitania (Portugal) --- Portekiz --- Portekiz Cumhuriyeti --- Portogalia --- Portogallo --- Portugál Köztársaság --- Portugali --- Portugalia --- Portugalii︠a︡ --- Portugalská republika --- Portugalʹskai︠a︡ Respublika --- Portugalsko --- Portugiesische Republik --- Portuguese Republic --- Porutogaru --- Porutogaru Kyōwakoku --- P'orŭt'ugal --- P'orŭt'ugal Konghwaguk --- Purtughāl --- Putaoya --- Putaoya Gongheguo --- Repubblica Portoghese --- Republica Portugheză --- República Portuguesa --- Republika Portugalska --- République portugaise --- Sefarad --- Португальская Республика --- Португалия --- פורטוגל --- البرتغال --- الجمهورية البرتغالية --- برتغال --- جمهوري پرتغال --- جمهورية البرتغالية --- پرتغال --- ポルトガル --- ポルトガル共和国 --- 葡萄牙 --- 葡萄牙共和国 --- 포르투갈 --- 포르투갈공화국 --- Portugal. --- Conditions économiques --- Politique économique --- Economic nationalism --- Economic planning --- National planning --- State planning --- Planning --- National security --- Social policy --- Political aspects --- Portugalii͡ --- Portugalʹskai͡a Respublika --- Republica Portughez --- Economic conditions. Economic development --- Agriculture and Food --- Economic assistance --- Loans, Foreign --- Taxation --- Law and legislation --- Income --- Income tax --- Finance --- Saint Vincent and the Grenadines --- Economic development --- Environmental policy --- Environmental aspects. --- Economic aspects. --- Économie politique --- Luxembourg (grand-duche) --- Belgium --- Belgique --- Lithuania --- public finance --- Economic policies --- OECD. --- OECD --- economic situation --- Luxembourg --- Economics. --- Macroeconomics. --- Luxembourg (grand-duche de) --- Conditions economiques --- 20e siecle --- OCDE --- ECONOMIE --- LUXEMBOURG --- BELGIQUE --- Economic unions --- Economic depression --- economics --- Economic analysis --- Macroeconomic analysis --- Employment --- socioeconomic environment --- labour market --- Israel --- Governance --- Tunisia --- Politics and government. --- Économie politique. --- economics. --- Italy. --- Science indicators. --- Business, Economy and Management --- Social Sciences --- General and Others --- Developmental Issues & Socioeconomic Studies --- Sustainable aquaculture. --- Fisheries --- Business & Economics --- Spain --- Italie --- Periodicals. --- Conditions économiques --- Périodiques --- Politique économique --- Industrial productivity --- Econometric models --- New Zealand --- Sweden --- Government policy --- Education and state --- Climate change mitigation. --- Climatic changes --- Government policy. --- South Africa --- Environment --- Produce trade --- Agriculture and state --- Agriculture --- Economic aspects --- Ecology.