Lithuania has published the State Tax Inspectorate (STI) Order No. VA-93 of 2 November 2017 on Lithuania's Country-by-Country (CbC) reporting requirements, which were adopted in May 2017 and apply for fiscal years beginning on or after 1 January 2016 for MNE groups meeting the standard EUR 750 million threshold ({News-2017-06-22/A/3-previous coverage}). The Order makes certain amendments to correct and clarify the initial STI Order on the rules, including in relation to certain definitions, notification requirements (all resident entities must notify), and the reporting deadline extension for the first year to 31 March 2018 (only applies for fiscal years starting on...