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  • Open Access Lithuanian
    Authors: 
    Dalia Ona Poškaitė; Martynas Novikovas;
    Country: Lithuania

    In 2004, the transfer pricing rules (the Order of the Minister of Finance No. IK-123) were issued in Lithuania, under which all the transactions between associated parties have to be concluded at the market price, i.e. the transfer prices should be in line with the arm'...