OrbitaxAmendments to Law on Corporate Income Tax
|Approved Changes|Lithuania
On 12 December 2013, the parliament adopted amendments to the Law on Corporate Income Tax (the Law). The amendments entered into force on 30 December 2013. The major amendments to the Law are summarized below.
Investment income
The list of income items, which are exempt from corporate income tax, is supplemented by investment income (except for dividends and other distributed profits) of …
