Bulgaria

Bulgaria has 71 tax agreements in force, as reported in its response to the Peer Review questionnaire. Two of those agreements comply with the minimum standard.

Bulgaria signed the MLI in 2017. The agreements modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

Bulgaria has not listed its agreements with Finland, Malta and the Netherlands1 under the MLI but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in the agreements with Finland, Germany, Luxembourg, Malta, the Netherlands, Switzerland and Uzbekistan*.

Bulgaria is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

← 1. Bulgaria indicated that the new agreement with Netherlands, which is compliant with the minimum standard, has been signed and is expected to enter into force later in 2021.

← 2. While Bulgaria had chosen to apply the PPT and LOB at the time of signature of the MLI, it indicated in its response to the Peer Review questionnaire that it intends to change its MLI position to implement the minimum standard through the inclusion of the preamble statement (Article 6 of the MLI) and PPT (Article 7 of the MLI) only. Bulgaria has made a reservation pursuant to Article 6(4) of the MLI (covering two agreements).

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