Bulgaria has published the Law on Amendment and Supplementation of the Tax and Social Insurance Procedure Code in the Official Gazette, which includes measures for the implementation of Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements ({News-2019-12-26/A/3-previous coverage}), as well as certain other measures. The Law entered into force on 1 January 2020, although the measures on reportable arrangements will enter into force on 1 July 2020.
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