On 29 May 2013, Official Gazette No. 310 published Law No. 168 for approving Ordinance No. 8/2013 that amends the Tax Code. The Law enters into force within 3 days after publication, unless otherwise indicated in the text. The following main changes were made to the previous version of the ordinance.

Direct taxation

(a) Corporate taxation

An exception is introduced to the monthly…

Continue Reading