On 3 July 2009, the president signed into law an amendment to the Income Tax Law, which introduces important changes to corporate and individual taxation, and is part of the government's tax stimulus package. The main changes are summarized below. Thin capitalization With effect from 1 January 2010, the excess interest under the thin capitalization rules will not be reclassified as a dividend (profit distribution), provided that the recipient is resident in another EU Member State or a European Economic Area (EEA) country. Net taxation of income derived by certain non-residents Residents of other EU Member States or EEA countries...