The new Tax Code was signed into law by the president on 10 December 2008. The new Tax Code will enter into force from 1 January 2009. New Tax Code – proposed changes to taxation of non-residents The draft of the new Tax Code introduces, inter alia, the following amendments to the taxation of non-residents: -   definition of PE as a fixed or regular place of business. A place of business is considered to be "regular" if the business is conducted for a period of 30 days within 5-year period and is of an "annual nature"; -   introducing...