Lithuania's State Tax Inspectorate has published an overview of the corporate income tax amendments introduced by Law XIV-726, which as previously reported includes amendments regarding the additional tax on banks, incentives for large investments, and hybrid entities. Regarding large investments, the overview further clarifies that where relevant income is received from the use of intellectual property, the income tax exemption incentive for large projects only applies for taxpayers that are actually engaged in R&D activities and subsequently receive income from the relevant intellectual property. The overview also clarifies the amendments regarding the taxation of hybrid entities. This includes that a...