The Budget Law for 2013 was published in the Official Gazette No. 6113 bis of 31 December 2012. Unless the law specifically provides otherwise, the new provisions apply to income derived on or after 1 January 2013. The key tax measures included in the Budget Law are summarized as follows:
| - | The withholding tax rate levied on dividends distributed by resident companies to resident and non-resident persons is increased from 1… |