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2022-04-01 15:00:00

MRU Doctoral Student Defended Dissertation on Corporate Income Taxation

dstepo April 1st, 2022,  doctoral law student Ingrida Steponavičienė  successfully defended her PhD dissertation: "Anti-Avoidance Rules Applicable for Corporate Income Taxation of Company Groups and Their Holding Companies in Lithuania vs. the Principle of Legal Certainty: Challenges of Systematic Regulation.“ 

Research Supervisor :
Mykolas Romeris University Law Prof. Dr. Virginijus Bitė.

Defense Council:
Chairman – Prof. Dr. Solveiga Palevičienė (Mykolas Romeris University, Social sciences, Law, S 001).


Members:
Assoc. Prof. Dr. Paulius Čerka (Vytautas Magnus University. Social sciences, Law, S 001);
Prof. Dr. Oleg Fedosiuk (Mykolas Romeris University, Social sciences, Law, S 001);
Assoc. Prof. Dr. Evaldas Klimas (Mykolas Romeris University, Social sciences, Law, S 001);
Assoc. Prof. Dr. Michal Radvan (Masaryk University, Czech Republic, Social sciences, Law, S 001).

In the dissertation, the PhD student examined the legal regulation of corporate tax avoidance rules in Lithuania, paying special attention to the peculiarities of general and special rules, their specific interrelationship and anti-corporate tax avoidance rules, which were amended or newly introduced by transposing the (general rule against income tax evasion, rule on limitation of interest deduction, rule on taxation of income of a controlled foreign entity, rule on transfer of assets and rules for elimination of consequences of cross-border tax inconsistencies), legal regulation.  In the course of the research, the challenges and problems of legal regulation were identified and relevant solutions were proposed.