Tax manager l.noreikiene@taxcube.lt +370 671 17625

Professional background

  • Deloitte (LT) (2015), Senior Tax Consultant;
  • State Tax Inspectorate (2006 – 2015), Deputy Head of Control Division, Chief Specialist, Deputy Manager of SAF-T project in i.MAS program;
  • Vilniaus buhalterijos centras (2013), Director.

Experience and practice areas

Laura has more than 10 years of experience in tax area while dealing with various direct and indirect tax questions relevant to Lithuanian and foreign companies. Laura has experience in the area of tax disputes, establishment and liquidation of companies, accounting and preparation of financial statements, preparing investment projects and participating in public procurement projects. Laura also specializes in advising companies on questions of preparation of standard audit file for tax purposes (SAF-T), leads training sessions and writes articles on direct taxes and e-audit questions.

Projects

Banks and other financial institutions:

  • Assessment of risks in relation to calculation, declaration and payment of corporate income tax, value added tax, personal income tax, state social insurance contributions, compulsory health insurance contributions;
  • Consultations to bankruptcy administrators of banks in relation to personal income tax and corporate income tax questions.

Insurance companies:

  • Consultations to Lithuanian insurance company on personal income tax questions;
  • Buy side due diligence of a company engaged in insurance-related business activities;

Energy companies:

  • Consultations on taxes payable in Lithuania (corporate income tax, value added tax, real estate tax, land tax, personal income tax, state social insurance contributions, compulsory health insurance contributions, excise and duties) provided to foreign oil and gas companies.

Pharmaceutical companies:

  • Corporate income tax consultations on tax treatment of promotional and representation expenses;
  • Consultations on personal income tax, state social insurance and compulsory health insurance contributions provided to foreign biopharmaceutical company;
  • Consultations on accounting and financial reporting requirements relevant to different legal forms of carrying out of business activities in Lithuania provided to company of human therapy and biopharmaceuticals;
  • Evaluation of tax risks and presence/absence of permanent establishments of foreign pharmaceutical companies in Lithuania;
  • Coordination of Lithuanian corporate income tax compliance function for international pharmaceutical company;
  • Consultations on information disclosure, audit requirements provided to foreign pharmaceutical company.

Manufacturing companies:

  • Consultations on corporate income tax and value added tax, provided to manufacturing company of electrical products;
  • Consultations on corporate income tax, provided to manufacturer of chemical products.

IT companies:

  • Consultations on corporate income tax and double taxation, provided to IT company;
  • Consultations on tax aspects of various alternative financing models, provided to IT company;
  • Preparation of inquiry for IT company concerning application of investment projects incentive to achieve corporate income tax savings.

Trading companies:

  • Tax due diligence at the company engaged in supply of food and catering services;
  • Preparing of inquiry regarding application of investment projects incentive by a company selling agricultural machinery;
  • Advisory work on corporate income tax, provided to a major foreign trade network;
  • Consultations on corporate income tax, value added tax, provided to food products wholesale company;
  • Corporate income tax consultations, provided to oil products wholesale and retail company.

Transport and logistic services companies:

  • Tax due diligence at a company that provides road technical assistance;
  • Analysis of tax treatment of transactions of airport operator;
  • Tax analysis of transactions for a railway company.

Other companies:

  • Accounting services, provided to Lithuanian companies engaged in various sectors;
  • Tax consultations, provided to construction companies;
  • Tax consultations, provided to professional services companies.

Individuals:

  • Consultations and assistance with respect to registering self-employed activities and fixed bases for foreign and Lithuanian individuals;
  • Tax compliance (reports filling and submission) of annual income tax, annual personal income tax, (family) assets, real property tax, private interests, provided to Lithuanian and foreign individuals;
  • Leading seminars on various tax issues for individuals;
  • Registration of foreign individuals as taxpayers in Lithuania;
  • Analysis of treatment of calculation, declaration and payment of personal income tax, state social insurance and compulsory health insurance contributions of individuals.