The new Tax Code was signed into law by the president on 10 December 2008. The new Tax Code will enter into force from 1 January 2009.
New Tax Code – proposed changes to taxation of non-residents
The draft of the new Tax Code introduces, inter alia, the following amendments to the taxation of non-residents:
| - | definition of PE as a fixed or regular place of business. A place of business is c… |