Някои въпроси за данъка върху доходите от разпореждане с дружествени дялове или акции от чуждестранни физически лица по ЗДДФЛ
The report analyzes the capital gain tax under Art. 37, para. 1, item 12 of the PITA on the incomes of the foreign individuals from disposal of company shares or stocks, issued by Bulgarian legal entities in comparative aspect with the tax under Art. 33, para. 3 of the PITA on the income of local individuals from disposal of company shares or stocks.
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