Специальные меры противодействия уклонению от уплаты налогов в налоговом законодательстве Литовской Республики
ENThe article deals with the question of the specific anti-avoidance rules of the tax legislation of the Republic of Lithuania. Tax avoidance can be described as a way not to pay taxes without breaching any rules of tax legislation and not reducing a tax burden, as a chain of transactions in consequence of which a tax payer gets tax benefit. This type of behavior wouldn’t be chosen in natural business conditions. Anti-avoidance rules could be divided into general (GAAR) and specific anti-avoidance rules (SAAR). GAAR are used when facing tax avoidance methods that are not regulated by SAAR. In this occasion tax administrator has discretion to decide whether action of a tax payer corresponds to the aims of tax laws. According to Art. 69 of Tax administration law of the Republic of Lithuania, when any transaction of a tax payer or any group of transactions are made to reach a tax benefit tax administrator has a right to calculate payable tax using substance over form principle. In this situation tax administrator acts independently from the tax payer’s expression of his actions and regenerates the misrepresented or unrevealed facts, which is an object of taxation. Particular attention in the article is given to SAAR of tax legislation of the Republic of Lithuania, such as: transfer pricing, thin capitalization rules, taxation of controlled foreign corporations, etc.
