by admin | Nov 9, 2020 | International law
In October 2020 Lithuania has adopted amendments to the national rules on transfer pricing: A mark-up of 5 % is allowed for low value-adding services; The rules introduce the concept of “hard to value intangibles“ and exceptions for price adjustments of these assets;...
by Ingrida | Jul 27, 2020 | International law
Purpose The EU directive on Mandatory Disclosure Rules (MDR) for intermediaries (DAC6) is against potentially aggressive tax arrangements and opaque structures. The directive requires mandatory reporting of cross-border arrangements and considerably impacts...