Law Decree 1,111, published in the Official Gazette of 29 June 2012, introduced amendments to the Income Tax Law, including anti-avoidance measures. The Law Decree is issued by the Council of Ministers as part of legislative powers granted by the Congress. The main amendments, which are generally effective as from 1 January 2013, are as follows: Scope of application of the transfer pricing rules Transfer pricing rules will be applicable to transactions between associated enterprises and also to transactions made by residents of tax havens (low tax and zero tax jurisdictions). This amendment clarifies the scope of the transfer pricing...