Bulgaria Approves Tax Treaty with Norway

On 8 July 2015, the Bulgarian parliament approved for ratification the pending income tax treaty with Norway. The treaty, signed 22 July 2014, will replace the 1988 income and capital tax treaty between the two countries, which currently applies.

Taxes Covered

The treaty covers Bulgarian personal income tax, corporate income tax and patent tax, and covers the following Norwegian taxes:

• National tax on income;
• County municipal tax on income;
• Municipal tax on income;
• National tax relating t…