On 18 October 2013, draft Bill No. 33752 No. 12, which amends the tax measures contained in the Tax Plan 2014, was published. These amendments are the result of a set of measures agreed upon by the coalition government and opposition parties in the Upper House of parliament. Further details of these measures, which will generally apply from 1 January 2014 unless otherwise indicated, are summarized below. Income tax -   The tax rate of the first bracket will be reduced by 0.75% for 2014 only. In 2015 onwards, the rate will be increased by 0.05% structurally. -   In...