On 6 December 2019, Bulgaria published the Law on Amendments to the Corporate Income Tax Act in the Official Gazette, which includes several changes as part of the 2020 tax reforms. Some of the important aspects of the law include: The implementation of the exit tax measures of the EU Anti-Tax Avoidance Directive (ATAD1), which includes: where a taxpayer transfers assets outside Bulgaria or changes its tax domicile to another jurisdiction, the deemed gain that arises will be subject to exit tax; the exit tax only applies in relation to transfers between parts of the same enterprise and does not...