Bulgaria Tax News
Treaty between Russia and Bulgaria – Russian MoF clarifies that tax withheld not in accordance with the tax treaty cannot be credited in Russia
Budget for 2014
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Tax package for 2014 – proposal published
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Treaty between Russia and Bulgaria – Russia MoF clarifies whether taxes paid in Bulgaria may be credited against corporate income tax liabilities in Russia
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Withholding tax under EU Savings Directive to be abolished
Tax amendments on CIT approved
Heavy restrictions on capital movements enter into force
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Draft amendments to tax laws submitted to parliament
Treaty between Bulgaria and Switzerland signed
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Treaty between Qatar and Bulgaria – details
Protocol to treaty between Armenia and Bulgaria enters into force
Treaty between Austria and Bulgaria – details
Treaty between Austria and Bulgaria enters into force
Treaty between Bahrain and Bulgaria enters into force
Treaty between Bulgaria and Qatar enters into force
Treaty between Bulgaria and Germany enters into force
Withholding tax – amendments adopted by parliament
Proposed amendments – withholding taxation
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