Bulgaria approved the law for the ratification of the pending income tax treaty with Pakistan on 23 January 2020. The treaty, signed 21 May 2019, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Bulgarian personal income tax, corporate income tax, and patent tax and covers Pakistan income tax and super tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities of both States will det…