Bulgaria Tax Agency Posts Synthesized Text of DTA With Ukraine

The Bulgarian National Revenue Agency Oct. 30, 2025, posted online a synthesized text of the 1995 DTA with Ukraine and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan. 1, 2023. The MLI applies from: 1) Jan. 1, 2023, for withholding taxes; 2) taxable periods beginning on or after Jan. 1, 2024, for all other taxes in Bulgaria; and 3) taxable periods beginning on or after July 1, 2023, for all other taxes in Ukraine. The synthesized text is to facilitate the application of the MLI but ...