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The Legality of Offshore Enterprises Cover
Open Access
|Jan 2009

References

  1. Bogdanovičius, Sergejus. Ofšorinės firmos versle (Offshore enterprises in business). Vilnius, 1999.
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  6. Johnson, Richard A. "Why Harmful Tax Practices Will Continue After Developing Nations Pay: A Critique of the OECD's Initiatives Against Harmful Tax Competition." Boston College Third World Law Journal Vol. 26, No. 2 (Spring 2006): 351-375 // http://www.bc.edu/schools/law/lawreviews/meta-elements/ journals/bctwj/26_2/twlj_26_2_web.pdf (accessed December 2, 2008). http://www.bc.edu/schools/law/lawreviews/meta-elements/journals/bctwj/26_2/twlj_26_2_web.pdf
  7. Kripalani, Manjeet, Pete Engardio, and Steve Hamm. "The Rise of India." Business Week (December 8, 2003) // the source acquired through the Westlaw database: http://web2.westlaw.com/ (accessed September 8, 2008). http://web2.westlaw.com/
  8. Lohr, Steve. "Opportunity or Threat?" The Hindu (December 23, 2003) // the source acquired through the Westlaw database: http://web2.westlaw.com/ (accessed December 8, 2008). http://web2.westlaw.com/
  9. "Protection Will not Work." The Straits Times (Singapore) (2003) // the source acquired through the Westlaw database: http://web2.westlaw.com/
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  11. Stungys, Kęstutis, Kazys Galdikas, Ignotas Venslovas, and Algirdas Sakalauskas. Ofšorinis verslas (Offshore business). Vilnius, 2001.
  12. Triantafyllides, George. "Cyprus as an Offshore Centre." International Company and Commercial Law Review 3(12) (1992): 420-425.
  13. Civil Code of the Republic of Lithuania. Official Gazette, 2000, no. 74-2262.
  14. Law on Personal Income Tax of the Republic of Lithuania. Official Gazette, 2000, no. 73-3085.
  15. Law on Profit Tax of the Republic of Lithuania. Official Gazette, 2001, no. 110-3992.
  16. Law on Tax Administration of the Republic of Lithuania. Official Gazette, 2004, no. 63-2243.
  17. On the Approval of the Procedure for Determining Deductions Related to Income Earned Through Permanent Establishments and the Procedure for Determining the First and Last Taw Periods of a Permanent Establishment. Official Gazette, 2002, no. 26-931.
  18. On the Recognition Withdrawn the Order No. 115 of April 26, 2001 of the Minister of Finance of the Republic of Lithuania "On the Approval of the List of Countries or Areas (Areas where Taxes are Lower than in the Republic of Lithuania)." Official Gazette, 2002, no. 5-193.
  19. On the Recognition Withdrawn the Ruling No. 888 of August 4, 1997 of the Government of the Republic of Lithuania "For Types of Received Taxable Income and Tax Payment Procedures Related to the Foreign Enterprises, Registered in the Preferential Tax Rate of Countries or Areas (Areas where Taxes are Lower than in the Republic of Lithuania), Legal Persons of the Republic of Lithuania, Having no Legal Personality or Permanent Establishments of Foreign Enterprises in the Republic of Lithuania (except these Cases where Payments are Paid to Foreign Enterprises from their Permanent Establishments." Official Gazette, 2002, no. 17-684.
  20. On the Registration of Permanent Establishments of Foreign Enterprises in the Register of Tax Payers. Informative Reports, 2001, no. 41.
  21. Order of the Plenary Session of the Supreme Administrative Court of Lithuania. The Supreme Administrative Court of Lithuania, 2003, no. A11-648/2003.
  22. Order of the Supreme Administrative Court of Lithuania. The Supreme Administrative Court of Lithuania, 2003, no. A8-490/2003.
Language: English
Page range: 54 - 68
Published on: Jan 30, 2009
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year

© 2009 Gintarija Gudynienė, published by Faculty of Political Science and Diplomacy and the Faculty of Law of Vytautas Magnus University (Lithuania)
This work is licensed under the Creative Commons License.

Volume 1 (2008): Issue 1 (December 2008)