The Finance Law 2013 was published in the Official Gazette No. 1 for 2013 dated 1 January 2013. The most important changes, which apply as of 1 January 2013 unless otherwise indicated, are summarized below. Direct taxes -   the implementation of the 10% income tax rate on enterprises producing goods or rendering services wholly for export is postponed for one additional year. Accordingly, enterprises created under this regime before 31 December 2013 are entitled to a 10-year period of full exemption on their profits derived from export activities. Enterprises created under the same regime as of 1 January 2014...