On 16 September 2022, Bulgaria deposited its instrument of ratification of the Multilateral Convention on the Implementation of Tax Treaty-Related Measures to Prevent BEPS (MLI). The Convention will enter into force in relation to Bulgaria on 1 January 2023. Bulgaria’s list of reservations and communications to the MLI after depositing its instrument of ratification identifies 64 tax treaties that it wishes to fall under the Convention.
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