The obligation to inform the STI which entity will submit the Country-by-Country report

If the Lithuanian Company is a part of MNE, which has an obligation to submit the CbCR,
the Company should submit to the STI the following information by free form notification:

  • whether the Company is the ultimate parent company or the entity within the MNE;
  • if the Company is not the ultimate parent company, i.e. just the entity within the MNE  which is not obliged to submit the CbCR to the STI, the Company should inform the STI regarding the ultimate parent Company or the entity within the MNE, which will submit the CbCR on behalf of the MNE:
    • the name of the company;
    • the address;
    • the place of residence.

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