Taxation of Income and Profit of Non-residents in the Republic of Bulgaria Cover Image
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Облагане на доходите и печалбата на чуждестранни лица в Република България
Taxation of Income and Profit of Non-residents in the Republic of Bulgaria

Author(s): Ganeta Minkova
Subject(s): Law, Constitution, Jurisprudence, Civil Law, International Law, Law on Economics
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: non-residents; income; profit; taxation
Summary/Abstract: The article examines the issues of taxation of non-residents. The author focuses on the need of legislative change in the field so as to be created a common legal frame of the taxation on the income and profit of natural and juridical persons.

  • Page Range: 467-484
  • Page Count: 18
  • Publication Year: 2018
  • Language: Bulgarian