Lithuania has published Law No. IX-2112 of 16 July 2019 in the Official Gazette, which includes measures for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. The reporting requirements primarily apply for intermediaries that design, market, organize, or manage the implementation of a reportable arrangement. The reporting obligation may also be shifted to a taxpayer in some cases. The measures contained in the law for DAC6 are relatively limited, with the tax authority to issue the characteristics and conditions for reportable cross-border arrangements, the list of data to be reported,...