Lithuania: Updated transfer pricing documentation requirements

Lithuania: The local tax authority has updated transfer pricing documentation requirements - the updates largely come into effect from 1 January 2021. Low value-add intra-group services The tax authority has adopted a number of simplification measures, one of which relates to the provision of low-value intra-group services. Where a cost plus 5% pricing policy is [...]

By |2020-11-07T13:40:59+00:00November 7th, 2020|Europe, Intangibles, Safe harbors, TP Methods|0 Comments