Lithuania has published Law XIV-1629 in the Official Gazette, which amends Article 71 of the Value Added Tax Law in regard to VAT registration of related legal entities that are controlled by the same person alone or together with other related persons. Paragraph 7 of Article 71 contains an anti-abuse (splitting) rule, providing that where legal entities are controlled by the same person(s) and the combined revenue of the legal entities exceeds the VAT registration threshold, then all the le…