Lithuania has published Order No. 2024-11391 of 21 June 2024 in the Official Gazette on the procedures for the submission of required information notices (notifications) in relation to the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022. As previously reported, Lithuania has opted to defer the application of the main rules, including the income inclusion rule (IIR) and the undertaxed payment/profit rule (UTPR) and, as …