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Transfer pricing changes from 2020

Transfer pricing changes from 2020

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;...
Transfer pricing changes from 2020

DAC-6 Compliance

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...