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Bulgaria Publishes Synthesized Texts of Tax Treaties with Austria, Israel, Luxembourg, Poland, Serbia, Slovenia, and South Africa as Impacted by BEPS MLI

03 January 2024

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Treaty Development

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Bulgaria-Austria-Israel-Luxembourg-Poland-Serbia-Slovenia-South Africa

Bulgaria's National Revenue Agency has published the synthesized texts of the tax treaties with Austria, Israel, Luxembourg, Poland, Serbia, Slovenia, and South Africa as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2010 Bulgaria-Austria tax treaty: in Bulgaria: with respect to taxes withheld at source...