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Lithuania has published the Order of 30 November 2023, which amends the country's list of target territories (blacklist), including the addition of Russia. The blacklist is important in relation to various tax matters, including Lithuania's CFC rules. The amended blacklist entered into force on 1 December 2023 and includes the following 49 target territories: Anguilla, Antigua and Barbuda, Aruba, Azores, Bahamas, Bahrain, Barbados, Belize, Bermuda, British Virgin Islands, Brunei, Cayman Islands, Cook Islands, Curaçao, Djibouti, Dominica, Ecuador, Fiji, Gibraltar, Guatemala, Guernsey, Isle of Man, Jersey, Kenya, Lebanon, Liberia, Madeira, Maldives, Marshall Islands, Mauritius, Montserrat, Namibia, Nauru, Niue, Palau, Russia, Saint...