New IOTA Paper is Released Today

Erika Szabó's picture
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We gladly share that our latest IOTA Paper is issued today in collaboration with the Lithuanian Tax Administration.

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Recent discussions have increasingly focused on the practicality of applying anti-avoidance provisions of corporate income tax to potential tax avoidance cases. This Paper, ‘Assessing a case of dividend tax avoidance as good practice’, follows a case of good practice in Lithuania and is written by Martynas Endrijaitis, Deputy Head of State Tax Inspectorate under the Ministry of Finance of Republic of Lithuania; docent of Vilnius University Law Faculty (PhD research and post-doctoral research areas: finance and tax law, financial accounting and financial audit law).

The full version of this Paper will open if you click here. In the meantime, if you would like to browse among the previous issues, head over to the dedicated webpage of the IOTA Papers.


We wish you a good reading!


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Please contact the IOTA PCP of your Tax Administration and find the submission link in our monthly Newsletter. We're looking forward to receiving your IOTA Paper!