The Role of the OECD Commentary in the Practice of the Bulgarian National Revenue Agency
The Role of the OECD Commentary in the Practice of the Bulgarian National Revenue Agency
Author(s): Stoycho DulevskiSubject(s): Law, Constitution, Jurisprudence, Civil Law, EU-Legislation, Commercial Law
Published by: EDITURA ASE
Keywords: double tax treaty; OECD Commentary; National Revenue Agency; soft law;
Summary/Abstract: The aim of this article is to examine the role of the OECD Commentary as an interpretative tool in the practice of the Bulgarian National Revenue Agency (NRA). In this regard, a brief overview of the position of the Bulgarian doctrine regarding soft law, the role of the narrow, and the extensive interpretation in the Bulgarian tax law, as well as the significance of the NRA’s instructions and opinions will be made.
Journal: European Business Law Journal
- Issue Year: 3/2024
- Issue No: 2
- Page Range: 24-31
- Page Count: 8
- Language: English
