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Enlargement of the EU will fundamentally change the tax and legal systems of the accession countries as they are required to comply with EU legislation and case law. This will affect not just businesses based in the accession countries, but also companies that invest in or have other business relations with those countries. Although the exact manner in which the new rules will be implemented has yet to be determined, for most of the changes there will be no transitional period. So with less than a year to go, businesses need to start planning now. This article focuses on the direct taxation and legal issues that arise.