Thank you for choosing PwC developed tool - permanent establishment (PE) tracker. This tool is intended for tentative evaluation of the risk that your company (i.e. foreign entity) may be deemed as acting through permanent establishment (PE) in Lithuania (i.e. it may have taxable presence for corporate income tax purposes and thus shall comply with tax reporting requirements in Lithuania). For better results, please indicate as accurate information as possible.
Please also be informed that assessment of PE risk and assurance of compliance with the local laws and regulations is a complex task. This PE tracker focuses only on the most common situations and circumstances and does not evaluate any specific or complex risks. PE tracker has been prepared just for general informational purposes and it does not constitute professional advice on facts and circumstances specific to your business. You should not act upon the results of PE risk indication tool without obtaining specific professional advice.
If your company's situation is more complex or specific, please contact us for further detailed analysis.