DAC-6 Compliance

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...

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Transfer pricing requirements in Lithuania

Transfer pricing requirements in Lithuania

The OECD’s base erosion and profit shifting (BEPS) project highly impacted transfer pricing legislation in the world. Lithuania is not exemption. Following BEPS actions the new transfer pricing documentation requirements were introduced 31 December 2018, and apply to...

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