DT4100 - Bulgaria: Agreement
The comprehensive agreement (SI1987/2054) entered into force on 28 December 1987 and has effect
a) In the United Kingdom for
- i) Income Tax and Capital Gains Tax from 6 April 1988,
- ii) Corporation Tax from 1 April 1988.
b) In Bulgaria from 1 January 1988.
If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Bulgaria” will provide a link to the treaty.
