Lithuania
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In 2018, the tourism sector was estimated to generate 4.9% of GDP, forecast to rise marginally to 5% by 2020. A total of 47 200 people were directly employed in the tourism industry in 2017, representing 4.9% of total employment in the country.
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This chapter contains a description of tax provisions applied to agriculture in 2019, unless otherwise specified. They include taxes on income and profit, property, good and services, environmental taxes, and tax incentives for R&D and innovation.
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This peer review covers Lithuania’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is...
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