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The most recent information on transfer pricing requirements in the Baltic States and Belarus on the 2021 transfer pricing card. Available here: TRANSFER PRICING CARD 2021
Comparison of the main transfer pricing regulations in the Baltics and Belarus.
A new Personal Income Tax incentive in Lithuania comes into force in February 2020 to make employee stock options more attractive to use. Under the new rules, fringe benefits from share options are exempt from personal income tax if a share option is held by an employee (but not exercised) for at least 3 years […]