Bulgaria - Corporate Income Tax Act Changes
- L. Tzenova
- European Taxation, 2016 (Volume 56), No 4
- 2 March 2016
This note summarizes recent amendments to the Bulgarian Corporate Income Tax Act (CITA) that entered into force on 1 January 2016 and that are aimed at harmonizing domestic tax legislation with EU directives in the area of direct taxation and EU State aid rules.