Details of the first-time income tax treaty and protocol between the United States and Bulgaria, signed on 23 February 2007, have become available. On 26 February 2008, an additional Protocol amending the treaty was signed. The treaty and protocol were concluded in the English and Bulgarian languages, each text having equal authenticity. The treaty generally follows the2006 US Model Convention. The maximum rates of withholding tax are as follows. Dividends (Art. 10): -   10% standard rate on dividends (applicable also to dividends paid by US Regulated Investment Companies (RICs) and, subject to certain limitations, paid by US Real Estate...