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Ukraine Publishes Updated Synthesized Text of Tax Treaty with Bulgaria as Impacted by the BEPS MLI

30 October 2024

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Treaty Development

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Ukraine-Bulgaria

Ukraine's Ministry of Finance has published an updated synthesized text of the tax treaty with Bulgaria as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), including adjustments regarding entitlement to benefits. The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1995 Ukraine-Bulgaria tax treaty: in Ukraine: with respect to taxes withheld at source on...