Lithuania: Changes to APA rules

Changes to Lithuanian advance pricing arrangement rules became effective 31 March 2022

Changes to Lithuanian advance pricing arrangement rules became effective 31 March 2022

Legislative changes to Lithuanian advance pricing arrangement (APA) rules became effective 31 March 2022.

One of the changes imposes an obligation for the taxpayer to immediately notify the tax authorities of a significant change in the information and/or critical assumptions specified in the APA, so that the tax authorities can assess the validity of the decision taken.

Read a July 2022 report [PDF 802 KB] prepared by the KPMG member firm in Lithuania

 

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