Bulgaria approved the law for the ratification of the pending income tax treaty with Pakistan on 23 January 2020. The treaty, signed 21 May 2019, is the first of its kind between the two countries. Taxes Covered The treaty covers Bulgarian personal income tax, corporate income tax, and patent tax and covers Pakistan income tax and super tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities of both States will determine its residence for the purpose of the treaty through mutual agreement based on its place of head or main...