Bulgaria - Corporate Tax Changes
- L. Tzenova
- European Taxation, 2017 (Volume 57), No 4
- 14 March 2017
In this note, the author discusses recent changes to the Corporate Income Tax Act in respect of the taxation of expenses that companies incur for vehicles, employee health and social insurance plans and the purchase of company assets provided to employees for both company and personal usage (such as apartments, cars, telephones, laptops, etc.), as well as some changes in respect of the taxation of foreign legal persons.