Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 19/07/2019

Bulgaria

Declaration contained in a Note Verbale from the Permanent Representation of Bulgaria and in the instrument of ratification, deposited simultaneously on 14 March 2016 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
• Personal income tax
• Corporate income tax
Article 2, paragraph 1.a.ii:
• --
Article 2, paragraph 1.a.iii:
• --
Article 2, paragraph 1.b.i:
• --
Article 2, paragraph 1.b.ii:
• Compulsory social security contributions payable to general government or to social security institutions established under public law.
Article 2, paragraph 1.b.iii.A:
• --
Article 2, paragraph 1.b.iii.B:
• --
Article 2, paragraph 1.b.iii.C:
• Value added tax
Article 2, paragraph 1.b.iii.D:
• --
Article 2, paragraph 1.b.iii.E:
• --
Article 2, paragraph 1.b.iii.F:
• --
Article 2, paragraph 1.b.iii.G:
• --


Period covered: 01/07/2016 -
Articles concerned : 2

Declaration transmitted by the Permanent Representation of Bulgaria at the time of deposit of the instrument of ratification on 14 March 2016 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information pursuant to Article 28, paragraph 6 of the Convention as amended by the Protocol. .
Period covered: 01/07/2016 -
Articles concerned : 28

Declaration transmitted by a letter from the Ambassador of Bulgaria in France, dated 24 November 2017, registered at the Secretariat General of the OECD on 30 November 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 30/11/2017 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.