The government Budget Bill for 2006 was presented to the parliament on 17 October 2005. The Bill includes a number of tax amendments that will generally apply from 1 January 2006. The tax policy measures included in the Budget proposal for 2006 deal mainly with (i) the fight against tax fraud and evasion, (ii) improving access to bank information for tax purposes, (iii) introducing an environmental dimension to excise duty on vehicles, (iv) reinforcing tax administration efficiency and (v) creating disincentives for the delocalization of companies. The most significant amendments affecting corporate and individual taxation are summarized below. Corporate income...