The Lithuanian parliament is currently considering a number of proposed tax measures as part of the Budget for 2018. Some of the main corporate tax measures include: Introducing new definitions for collective investment vehicles and risk and private equity vehicles, and providing a corporate tax exemption for such vehicles, except for income derived from blacklisted jurisdictions; Narrowing the scope of the 5% corporate tax rate for agricultural companies to cooperative agricultural companies, subject to certain conditions, including that income from agricultural activities exceeds 50% of total income; Introducing an IP regime in accordance with the modified nexus approach that would...