Tax on inbound investment in Lithuania in 2014

A publication on legal regulation of taxes on inbound investment in Lithuania has been prepared by our attorneys-at-law Laimonas Marcinkevičius and Ingrida Steponavičienė for the 2014 edition of Tax on Inbound Investment, which contains information about 34 countries. The publication deals with the latest business-related amendments to tax legislation.

The Juridicon 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, arm’s-length principle); taxation of dividends and other means of profit use; taxation of further business transfers and other tax issues relevant to investors in Lithuania.

The entire publication can be found here.

The publication has been provided with consent of Law Business Research. It was first published in Getting the Deal Through – Tax on Inbound Investment 2014. More information can be found at www.GettingtheDealThrough.com.