In the Official Gazette of 24 January 2013, a Decree of 16 January 2013 on the restriction of the interest deductibility for participations was published. The Decree, which applies retroactively from 1 January 2013, is in line with the Draft Decree published on 12 October 2012. Important additions include the following: -   the term reorganizations include the situation of a capital contribution to the acquiring company, in which case the capital increase is equated with the issuing of shares; and -   the purchase price of shares exchanged within a group, which already owned on 31 December 2006, is...