{"id":1051,"date":"2016-01-05T13:59:27","date_gmt":"2016-01-05T13:59:27","guid":{"rendered":"https:\/\/taxcube.lt\/?page_id=1051"},"modified":"2020-08-06T10:15:55","modified_gmt":"2020-08-06T07:15:55","slug":"sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles","status":"publish","type":"page","link":"https:\/\/taxcube.lt\/en\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\/","title":{"rendered":"Transfer pricing obligations"},"content":{"rendered":"<p><\/p>\n<h2><span style=\"color: #25b8c2;\">Transfer pricing obligations<\/span><\/h2>\n<p><b>Transfer pricing documentation:<\/b><\/p>\n<p style=\"text-align: justify;\">\u2013 Mandatory for companies with a total annual turnover over than 3 million Eur.<\/p>\n<h2 style=\"text-align: justify;\"><\/h2>\n<p style=\"text-align: justify;\"><b>Disclosure\u00a0<\/b>(Annex FR0528 to corporate income tax return):<\/p>\n<p style=\"text-align: justify;\">\u2013 Mandatory, if the contract\/group of contracts or the loan exceed 90 thousand Eur.<\/p>\n<h2 style=\"text-align: justify;\"><\/h2>\n<p style=\"text-align: justify;\"><b>Market price<\/b>:<\/p>\n<p style=\"text-align: justify;\">\u2013 Mandatory to make all transactions at market prices (arm\u2019s length principle);<\/p>\n<p style=\"text-align: justify;\">\u2013 Tax administrator has means allowing to adjust transaction prices.<\/p>\n<h2 style=\"text-align: justify;\"><\/h2>\n<h2 style=\"text-align: justify;\"><\/h2>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Transfer pricing obligations Transfer pricing documentation: \u2013 Mandatory for companies with a total annual turnover over than 3 million Eur. Disclosure\u00a0(Annex FR0528 to corporate income tax return): \u2013 Mandatory, if the contract\/group of contracts or the loan exceed 90 thousand Eur. Market price: \u2013 Mandatory to make all transactions at market prices (arm\u2019s length principle); [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1316,"parent":0,"menu_order":23,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1051","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Transfer pricing obligations &#8212; TaxCube<\/title>\n<meta name=\"description\" content=\"Sandori\u0173 tarp asocijuot\u0173 asmen\u0173 kainodaros prievol\u0117s\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxcube.lt\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sandori\u0173 tarp asocijuot\u0173 asmen\u0173 kainodaros prievol\u0117s\" \/>\n<meta property=\"og:description\" content=\"Sandori\u0173 tarp asocijuot\u0173 asmen\u0173 kainodaros prievol\u0117s\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxcube.lt\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\/\" \/>\n<meta property=\"og:site_name\" content=\"TaxCube\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/taxcube\" \/>\n<meta property=\"article:modified_time\" content=\"2020-08-06T07:15:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxcube.lt\/wp-content\/uploads\/2015\/12\/Logo_FB.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxcube.lt\\\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\\\/\",\"url\":\"https:\\\/\\\/taxcube.lt\\\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\\\/\",\"name\":\"Transfer pricing obligations &#8212; TaxCube\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxcube.lt\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/taxcube.lt\\\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/taxcube.lt\\\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/taxcube.lt\\\/wp-content\\\/uploads\\\/2016\\\/01\\\/1170_0005_SANDORIU-KAINODAROS-PRIEVOLES.jpg\",\"datePublished\":\"2016-01-05T13:59:27+00:00\",\"dateModified\":\"2020-08-06T07:15:55+00:00\",\"description\":\"Sandori\u0173 tarp asocijuot\u0173 asmen\u0173 kainodaros prievol\u0117s\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/taxcube.lt\\\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/taxcube.lt\\\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/taxcube.lt\\\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\\\/#primaryimage\",\"url\":\"https:\\\/\\\/taxcube.lt\\\/wp-content\\\/uploads\\\/2016\\\/01\\\/1170_0005_SANDORIU-KAINODAROS-PRIEVOLES.jpg\",\"contentUrl\":\"https:\\\/\\\/taxcube.lt\\\/wp-content\\\/uploads\\\/2016\\\/01\\\/1170_0005_SANDORIU-KAINODAROS-PRIEVOLES.jpg\",\"width\":1170,\"height\":170,\"caption\":\"kainodaros prievol\u0117s\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/taxcube.lt\\\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/taxcube.lt\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sandori\u0173 tarp asocijuot\u0173 asmen\u0173 kainodaros prievol\u0117s\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/taxcube.lt\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/taxcube.lt\\\/en\\\/\",\"name\":\"TaxCube\",\"description\":\"TaxCube\",\"publisher\":{\"@id\":\"https:\\\/\\\/taxcube.lt\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/taxcube.lt\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/taxcube.lt\\\/en\\\/#organization\",\"name\":\"TaxCube, UAB\",\"url\":\"https:\\\/\\\/taxcube.lt\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/taxcube.lt\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/taxcube.lt\\\/wp-content\\\/uploads\\\/2015\\\/11\\\/logo.png\",\"contentUrl\":\"https:\\\/\\\/taxcube.lt\\\/wp-content\\\/uploads\\\/2015\\\/11\\\/logo.png\",\"width\":86,\"height\":97,\"caption\":\"TaxCube, UAB\"},\"image\":{\"@id\":\"https:\\\/\\\/taxcube.lt\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/taxcube\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/taxcube-uab\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Transfer pricing obligations &#8212; TaxCube","description":"Sandori\u0173 tarp asocijuot\u0173 asmen\u0173 kainodaros prievol\u0117s","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxcube.lt\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\/","og_locale":"en_US","og_type":"article","og_title":"Sandori\u0173 tarp asocijuot\u0173 asmen\u0173 kainodaros prievol\u0117s","og_description":"Sandori\u0173 tarp asocijuot\u0173 asmen\u0173 kainodaros prievol\u0117s","og_url":"https:\/\/taxcube.lt\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\/","og_site_name":"TaxCube","article_publisher":"https:\/\/www.facebook.com\/taxcube","article_modified_time":"2020-08-06T07:15:55+00:00","og_image":[{"width":1200,"height":628,"url":"https:\/\/taxcube.lt\/wp-content\/uploads\/2015\/12\/Logo_FB.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/taxcube.lt\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\/","url":"https:\/\/taxcube.lt\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\/","name":"Transfer pricing obligations &#8212; TaxCube","isPartOf":{"@id":"https:\/\/taxcube.lt\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/taxcube.lt\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\/#primaryimage"},"image":{"@id":"https:\/\/taxcube.lt\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\/#primaryimage"},"thumbnailUrl":"https:\/\/taxcube.lt\/wp-content\/uploads\/2016\/01\/1170_0005_SANDORIU-KAINODAROS-PRIEVOLES.jpg","datePublished":"2016-01-05T13:59:27+00:00","dateModified":"2020-08-06T07:15:55+00:00","description":"Sandori\u0173 tarp asocijuot\u0173 asmen\u0173 kainodaros prievol\u0117s","breadcrumb":{"@id":"https:\/\/taxcube.lt\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxcube.lt\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/taxcube.lt\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\/#primaryimage","url":"https:\/\/taxcube.lt\/wp-content\/uploads\/2016\/01\/1170_0005_SANDORIU-KAINODAROS-PRIEVOLES.jpg","contentUrl":"https:\/\/taxcube.lt\/wp-content\/uploads\/2016\/01\/1170_0005_SANDORIU-KAINODAROS-PRIEVOLES.jpg","width":1170,"height":170,"caption":"kainodaros prievol\u0117s"},{"@type":"BreadcrumbList","@id":"https:\/\/taxcube.lt\/sandoriu-tarp-asocijuotu-asmenu-kainodaros-prievoles\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/taxcube.lt\/en\/"},{"@type":"ListItem","position":2,"name":"Sandori\u0173 tarp asocijuot\u0173 asmen\u0173 kainodaros prievol\u0117s"}]},{"@type":"WebSite","@id":"https:\/\/taxcube.lt\/en\/#website","url":"https:\/\/taxcube.lt\/en\/","name":"TaxCube","description":"TaxCube","publisher":{"@id":"https:\/\/taxcube.lt\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxcube.lt\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/taxcube.lt\/en\/#organization","name":"TaxCube, UAB","url":"https:\/\/taxcube.lt\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/taxcube.lt\/en\/#\/schema\/logo\/image\/","url":"https:\/\/taxcube.lt\/wp-content\/uploads\/2015\/11\/logo.png","contentUrl":"https:\/\/taxcube.lt\/wp-content\/uploads\/2015\/11\/logo.png","width":86,"height":97,"caption":"TaxCube, UAB"},"image":{"@id":"https:\/\/taxcube.lt\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/taxcube","https:\/\/www.linkedin.com\/company\/taxcube-uab"]}]}},"wps_subtitle":"","_links":{"self":[{"href":"https:\/\/taxcube.lt\/en\/wp-json\/wp\/v2\/pages\/1051","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxcube.lt\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxcube.lt\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxcube.lt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxcube.lt\/en\/wp-json\/wp\/v2\/comments?post=1051"}],"version-history":[{"count":1,"href":"https:\/\/taxcube.lt\/en\/wp-json\/wp\/v2\/pages\/1051\/revisions"}],"predecessor-version":[{"id":1790,"href":"https:\/\/taxcube.lt\/en\/wp-json\/wp\/v2\/pages\/1051\/revisions\/1790"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxcube.lt\/en\/wp-json\/wp\/v2\/media\/1316"}],"wp:attachment":[{"href":"https:\/\/taxcube.lt\/en\/wp-json\/wp\/v2\/media?parent=1051"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}