On 21 December 2018, the Lithuanian State Tax Inspectorate published an overview of amendments to the corporate income tax law for 2019, including measures for the implementation of the EU Anti-Tax Avoidance Directive (ATAD) and certain other changes. The key changes include:
- The application of the general anti-abuse rules (GAAR) is supplemented with the ATAD GAAR, including that, in calculating the income tax due, the tax administration may disregard an arrangement or a series of arrangemen…