|Law||Bill for the Partial Revision of the Income Tax Act of February 6, 2023 (Approved by Parliament on March 28, 2023) and published in the Official Gazette on Friday, March 31, as Act No. 3/2023.
|Effective Date||Accounting Periods Beginning On or After April 1, 2024.|
|Safe Harbours||High Level Transitional CbCR Safe Harbour.|
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