On 18 October 2013, the Ministry for National Economy submitted to the parliament the draft law implementing the 2014 tax package. The most important features of the proposed law are as follows. Corporate income tax -   The tax credit available for the direct costs of R&D activities will be extended. Taxpayers will be entitled to deduct those costs that are incurred by the associated enterprise of the taxpayer, provided that the R&D activities are related to the activities of the taxpayer and the taxpayer avails itself, until the submission of its tax return, of the written statement of its...