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A few years after the OECD published on 19 July 2013 its BEPS Action Plan as a major initiative to modify existing international tax rules and consisting of 15 actions to provide the governments instruments...

Resident individuals are taxed on their worldwide income, while non-residents are taxed on their income derived from sources in Bulgaria.

Resident individuals are taxed on their worldwide income, while non-residents are taxed on their income derived from sources in Bulgaria.