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Lithuania Publishes Law to Implement EU Directive on Reportable Cross-Border Arrangements

|Approved Changes|Lithuania
Lithuania

Lithuania has published Law No. IX-2112 of 16 July 2019 in the Official Gazette, which includes measures for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. The reporting requirements primarily apply for intermediaries that design, market, organize, or manage the implementation of a reportable arrangement. The r…

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