DT4100 - Double Taxation Relief Manual: Guidance by country: Bulgaria: Agreements in force
Title: Convention between the United Kingdom of Great Britain and Northern Ireland and the Republic of Bulgaria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
Signed: 26 March 2015
Statutory Instrument number: SI 2015 No. 1890
Entered into force: 15 December 2015
Has effect:
- in Bulgaria from 1 January 2016
- in the UK, in respect of income tax and capital gains tax, from 6 April 2016; in respect of taxes withheld at source, from 1 January 2016 and corporation tax, from 1 April 2016
A previous convention (SI 1987 No.2054) applied until the dates from which the above convention had effect.
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/bulgaria-tax-treaties