Saulė Dagilytė. Intangible Capital in Lithuania – an Incomplete Legal System

Lietuvos Radijas ir Televizija

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The model of intangible capital funds is gradually gaining ground in Lithuania, but its development faces practical challenges. Although the principle itself – to preserve capital and use the returns generated from it to finance activities beneficial to society – is clear and widely applied in international practice, this model is still being adapted in Lithuania through the general legal and tax regime for non-profit organizations.