DT4151 - DT: Bulgaria: double taxation agreement, Article 2: Taxes covered
- The taxes which are the subject of this Convention are:
- in the United Kingdom:
(i) the income tax;
(ii) the corporation tax; and
(iii) the capital gains tax; (hereinafter referred to as `United Kingdom tax`);
- in Bulgaria:
(i) tax on total income (danak varhu obshtiya dohod);
(ii) tax on income of single males and females, widows and widowers, divorced persons and families without children (danak varhu dohoda na heozheneni, neomazheni, ovdoveli, razvedeni i semeyni bez detsa);
(iii) tax on profits (danak varhu pechalbi); (hereinafter referred to as `Bulgarian tax`).
- This Convention shall also apply to any identical or
substantially similar taxes which are imposed by either Contracting
State after the date of signature of this Convention in addition
to, or in place of, the taxes of that Contracting State referred to
in paragraph (1) of this Article. The competent authorities of the
Contracting States shall notify each other of any substantial
changes which are made in their respective taxation laws.
