On 12 December 2013, the parliament adopted amendments to the Law on Corporate Income Tax (the Law). The amendments entered into force on 30 December 2013. The major amendments to the Law are summarized below. Investment income The list of income items, which are exempt from corporate income tax, is supplemented by investment income (except for dividends and other distributed profits) of the companies operating under the Law on Collective Investment Undertakings for Informed Investors. The exemption is applicable when calculating corporate income tax for 2013 and subsequent tax periods. Furthermore, non-life insurance investment income of insurance companies is removed...