The Resource Dividend income taxation under Bulgaria's tax treaties

Dividend income taxation under Bulgaria's tax treaties

Label
Dividend income taxation under Bulgaria's tax treaties
Title
Dividend income taxation under Bulgaria's tax treaties
Creator
Subject
Language
eng
Summary
This article provides practical guidance for foreign investors who are interested in a long-term acquisition of shares of legal entities located in Bulgaria or Bulgarian investors looking for a long-term acquisition of shares abroad. It summarizes the treatment of dividend income arranged in Bulgaria's double tax treaties based on the following criteria: geographic location; taxation distribution between the resident state and source state; and the "beneficial owner" requirement
Citation source
In: Tax notes international. - Falls Church. - Vol. 75 (2014),
http://library.link/vocab/creatorName
  • Tatarova, A
  • Arabadjieva, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • dividend withholding tax
  • tax treaty
  • beneficial ownership
  • exemption
  • allocation of taxing rights
Label
Dividend income taxation under Bulgaria's tax treaties
Instantiates
Publication
Label
Dividend income taxation under Bulgaria's tax treaties
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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