DT4176 - DT: Bulgaria: double taxation agreement, Article 27: Entry into force
Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications:
- in the United Kingdom:
(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April in the calendar year next following that in which the Convention enters into force;
(ii) in respect of corporation tax, for any financial year beginning on or after 1 April in the calendar year next following that in which the Convention enters into force; and
- in Bulgaria: in respect of income and capital gains arising for
any tax year beginning on or after 1 January in the calendar year
next following that in which the Convention enters into force.
