Lithuania has ratified a tax treaty with the United Arab Emirates. The treaty was signed on June, 30th, 2013, and includes the following withholding rates:

• Dividends - 0% when the beneficial owner is a company that holds at least 25% of the paying company's capital, otherwise 5%
• Interest - 0%
• Royalties - 5%

The treaty will enter into force after the ratification instruments are exchanged.