Our review of foreign investment taxation in Lithuania in 2019 has been published

2019-01-16 16:45
Tax news

For the ninth year in a row Tax on Inbound Investment publishes Juridicon tax attorney at law, PhD Laimonas Marcinkevičius review. Tax on Inbound Investment 2019 gives information of foreign investments in Lithuania and insights about the latest trends in this field. The aforementioned publication reviews taxation of foreign investments in 24 countries, presents the latest changes and insights of legislation relevant to business.

Business Research publishes Tax on Inbound Investment since 2006. This legal guide is for business representatives and practicing lawyers who are interested in international regulation of business taxation. In questions and answers form the article gives general information about tax advantages and disadvantages of different ways of business acquisition (e.g. share purchase vs. partial transfer of business; partial transfer of business vs. reorganisation, buying business via local enterprise vs. foreign enterprise), tax efficient ways of business separation, possibilities of loss transfer in case of change in business ownership (share transfers, reorganisation, partial transfer of business); possibilities of goodwill and other intangible asset depreciation, interest taxation and limitations of interest deduction from income (thin capitalisation, associate persons), taxation of dividends and other means of profit use; taxation of further business transfers and other tax issues relevant to investors in Lithuania.

Juridicon prepared review could be found here.