Lithuania: Commentary on definition of permanent establishment
Includes guidance on registration, tax periods, taxable profits, and allocated expenses
The State Tax Inspectorate on December 16, 2024, released commentary on the definition of permanent establishment (PE) under income tax treaties, and also providing guidance on registration, tax periods, taxable profits, and allocated expenses.
For more information, contact a KPMG tax professional in Lithuania:
Vita Šumskaitė | vsumskaite@kpmg.com
Ignas Ričkus | irickus@kpmg.com