OBS_VALUE: Only managers, specialists and trainees can be considered as ICT, the need of these employees has to be proven, specific salary conditions are applicables. The Law on  Legal status of Aliens is implementing Directive 2014/66/EU on the conditions of entry and residence of third-country nationals in the framework of an intra-corporate transfer, article 5.4 that requires wadge parity.Additionally to salary conditions, generally the LMT is applicable, in order to be exempt from the obligation of obtaining the work permit, intra - corporate transferees have to have worked for the foreign company for at least six month and his skills and professional qualifications have to be absolutely essential for the part of the company established in Lithuania.