We gladly share that our latest IOTA Paper is issued today in collaboration with the Lithuanian Tax Administration.
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).
We wish you a good reading!
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