OBS_VALUE: <ul><li><a href=https://www.e-tar.lt/portal/lt/legalAct/TAR.A5ACBDA529A9/OOOxbMuoLg target=_blank>Law on Corporate Income Tax(Pelno mokesčio įstatymas, adopted on 20 December 2001, consolidated version as of 1 January 2018, article 3  )</a></li></ul>