Several amendments to the income tax are introduced by Law No. 822 published in the Official Gazette of 17 December 2012 and in force as of 1 January 2013. The main amendments include the introduction of transfer pricing and tax haven provisions. Tax haven provisions Expense payments made by residents or PEs of non-residents to a resident of a tax haven, as expenses, are subject to final withholding tax at the rate of 17%. Certificates of residence issued by authorities of tax havens are not valid to prove residence in that jurisdiction. Tax havens are: -   territories levying an...