Tax·VMI·2 months ago
VMI says reporting institutions must assess the available information before classifying an entity under CRS; a GIIN or FATCA-list entry is insufficient on its own.
Financial Sector & Markets·Lietuvos auditorių rūmai·2 months ago·14 documents
The adopted policy links inspection intensity to risk and expects firms to flag problems early, while keeping responsibility for compliance with their management.
Tax·VMI·2 months ago
The revised leaflet uses a 50% input-VAT limit for qualifying representation costs and explains the taxable value of used assets given away after input VAT was deducted.
Tax·VMI·2 months ago·2 documents
The August commentary explains control, passive-income and tax tests, the economic-substance exception and limits on crediting foreign corporate tax.
Tax·VMI·2 months ago
The revised guidance distinguishes genuine repayments from tax-driven year-end transactions, covers cash pools and allows the more favourable interpretation for earlier periods still open to review.
Tax·VMI·2 months ago
The payment guidance separates sanctions and court-related charges, while VMI’s full code list includes Employment Service aid recoveries and identify inheritance-tax code 3300 from 1 October 2026.
Tax·VMI·2 months ago
VMI describes a 2027 start for most provisions of Law XV-1036, with specified articles following in July 2029 and separate transition dates for energy supplies and call-off stock.
Tax·VMI·2 months ago
From 1 January 2027, VMI puts the monthly salary threshold at EUR 2,054.25 and the hourly threshold at EUR 12.5565 for full income-tax exemption within the prescribed foreign travel allowances.
Tax·VMI·2 months ago·2 documents
The revised Article 20 commentary sets out the EUR 747 monthly allowance, its income-based taper and the annual reconciliation, which can take account of income beyond salary.