In Lithuania

Thu, 10 May 2012, The proceedures for a taxation agreement and advance pricing agreements …

After the agreement is signed, the taxpayer is not allowed to contest the amount of tax that was calculated. However, the State Tax Inspectorate cannot increase the amount of tax that the taxpayer should pay for that period.

An advance pricing agreement is an agreement between the taxpayer and the tax authorities regarding transfer pricing principles related to a particular future associated transaction. It involves transfer pricing methods, principles of comparability with non-associated transactions, critical assumptions for applying transfer pricing policy and other questions related to compatibility with the arm’s length princip…

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LITHUANIA is a state in Northern Europe which has borders with Latvia, Russia, Poland and Belarus. Across the Baltic Sea lies Sweden and Denmark. Lithuania covers around 65 thousands square kilometers. The only official language in Lithuania is Lithuanian. Lithuania as a state is a parliamentary republic with internal division of 60 municipalities. The capital of Lithuania is Vilnius. Lithuania is a member of NATO, and the European Union and the Council of Europe. In 2009, Vilnius was the European Capital of Culture and Lithuania celebrated the millennium of its name.

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