On 1 December 2009, the amending law to the Corporate Income Tax Law was published in Official Gazette No. 95/09. It will enter into force on 1 January 2010 and generally implements the proposed amendments. Net taxation for non-residents An option for EU/EEA residents to reassess their tax due on the net income realized from Bulgarian sources is introduced. This option must be exercised for all income sourced in Bulgaria for the respective year. The rules for the calculation of the taxable base are the generally applicable rules for resident companies. Any excess tax withheld on gross basis is refunded...