On 11 December 2013, the amendments to the Corporate Income Tax Law were published in the Official Gazette No. 148/13. The amendments will enter into force on 19 December 2013 while the provisions on regional incentives will apply from 1 January 2014. The main features are summarized below. Receivables write-off and deductibility of expenses Write-off of the loans granted to entrepreneurs will be recognized as a tax deductible expense by the financial institutions granting the loans, irrespective of valid evidence of failed collection of the loan through a court, under the condition that the loan compromises the continuation of the...