Įmonių grupėms ir jų kontroliuojančiosioms įmonėms taikomos kovos su pelno mokesčio vengimu taisyklės Lietuvoje ir teisinio tikrumo principas: sisteminio reguliavimo iššūkiai

Abstract

The author of the doctoral thesis „Anti-Avoidance Rules Applicable for Corporate Income Taxation of Groups of Companies and their Holding Companies in Lithuania vs the Principle of Legal Certainty: Challenges of Systematic Regulation“ investigates the legal regulation of the anti-avoidance rules for the corporate income taxation in Lithuania, focusing on the peculiarities of general and special rules and their specific interrelationship, as well as on legal regulation of the anti-avoidance rules (general anti-avoidance rule, interest deduction limitation rule, controlled foreign entity income taxation rule, exit tax rule and the rules for eliminating the consequences of the hybrid mismatches) which have been amended or newly introduced in the Law on Corporate Income Tax of the Republic of Lithuania as a result of transposition of the Anti-Tax Avoidance Directive into the Lithuanian direct tax legislation. The relationship between the general and special, new and old anti-avoidance rules, as well as their relationship with the participation exemption for the transfer of shares and with the tax-neutral reorganisations and disposals provided for in the Law on Corporate Income Tax, is examined in the context of assessing the legal regulation of the above-mentioned rules in the light of the imperative of systematic regulation implied by the principle of legal certainty. The research identifies the challenges and problems of the legal regulation and suggests relevant solutions.