From 1 May 2025, Lithuania introduces a revision to the daily interest rate applicable to tax loans under its Tax Administration Law (TAL). This adjustment reflects a broader policy approach...

The CJEU ruled that national participation exemptions can be denied under the GAAR of the Parent Subsidiary Directive (PSD), in the case of abuse. In this respect, the CJEU clarified that the qualification...

From January 1, 2025, a new investment account scheme has been launched, aiming to create more favorable conditions for individual investors.

The Republic of Lithuania is the largest of the three Baltic States with a territory of 65,300 sq. km (around 25,200 sq. miles).