It is reported that the Ministry of Finance has initiated public consultation on a Bill aiming to substitute the currently applicable Income Tax Code. The legislative process is still in its preliminary stages. It is expected that the Bill will enter into force on 1 January 2014. The following aspects of the current Code are expected to be changed: -   definition of "tax residence"; -   definition of "permanent establishment"; -   rules on deductible expenses; -   thin capitalization rules; -   loss carry-forward in case of change of control; -   capital gains tax rate; and -...