{"version":"1.0","provider_name":"Leinonen Lithuania","provider_url":"https:\/\/leinonen.eu\/ltu\/lt\/","author_name":"Leinonen Lithuania","author_url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/author\/leinonen-lithuania\/","title":"Apsimestinis darinys ir dividend\u0173 apmokestinimo rizika &#8211; Leinonen Lithuania","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"P9X4vxSflG\"><a href=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/apsimestinis-darinys-ir-dividend-apmokestinimo-rizika\/\">Apsimestinis darinys ir dividend\u0173 apmokestinimo rizika<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/apsimestinis-darinys-ir-dividend-apmokestinimo-rizika\/embed\/#?secret=P9X4vxSflG\" width=\"600\" height=\"338\" title=\"&#8220;Apsimestinis darinys ir dividend\u0173 apmokestinimo rizika&#8221; &#8212; Leinonen Lithuania\" data-secret=\"P9X4vxSflG\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","description":"2017 m. lapkrit\u012f VMI atnaujino Pelno mokes\u010dio \u012fstatymo 32 straipsnio 6 dalies komentar\u0105, kuriame pateik\u0117 kriterijus, padedan\u010dius nustatyti, kokie dariniai gali b\u016bti laikomi apsimestiniais. Apsimestiniais dariniais gali b\u016bti laikomi transakcija, sandoris, schema, operacija, \u012fsipareigojimas ar kitokio pob\u016bd\u017eio susitarimas, kurio pagrindu sukuriama strukt\u016bra agresyviam mokes\u010di\u0173 planavimui \u012fgyvendinti. Mokes\u010di\u0173 administratorius vertins, ar darinys buvo sukurtas d\u0117l svari\u0173 [&hellip;]"}