Bulgaria has 70 tax agreements in force, as reported in its response to the Peer Review questionnaire. Its agreement with Saudi Arabia complies with the minimum standard.

Bulgaria signed the MLI in 2017, listing 66 tax agreements.

Bulgaria is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.1

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

Bulgaria indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used for agreements with Finland, Germany, Malta, the Netherlands and Switzerland.

No jurisdiction has raised any concerns about their agreements with Bulgaria.


← 1. For 65 of its agreements listed under the MLI, Bulgaria is implementing the preamble statement (Article 6 of the MLI). For its 66 agreements listed under the MLI, Bulgaria is implementing the PPT (Article 7 of the MLI). Bulgaria also opted for the simplified LOB under Article 7(6) of the MLI. Bulgaria made a reservation pursuant to Article 6(4) not to apply Article 6(1) with respect to agreements, which already contain the relevant preamble language. One of Bulgaria’s agreements, the agreement with Romania, is within the scope of this reservation.

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