The tax plan for 2010 was presented by the Ministry of Finance on 15 September 2009. The most important measures are described below. The plan aims to make doing business attractive and to simplify the rules for entrepreneurs. Therefore, the following measures are proposed: -   The introduction of an innovation box for Research and Development (R&D). For innovative entrepreneurs, the existing patent box would be turned into an innovation box. As a result, profits from R&D activities would be taxed at a rate of 5%. All existing caps and limits will be eliminated. -   To increase the liquidity...