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Category Archives: Personal Tax Act
Annual financial statements “at one spot”
Every year the companies must publish annual financial statements for the past year, as the deadline for sole proprietors (which are subject to statutory audit) is 31st May, for limited liability companies (LLC) – by 30th June, and for all … Continue reading
Sole Proprietor or an Ltd?
Perhaps any entrepreneur, when starting up a business, is probably asking himself how to do it – as a sole proprietor or via an Ltd? I will not delve into legal analysis and comparisons, but will point a few basic … Continue reading
Tax aspects of a donation to а Bulgarian citizen for the purposes of medical treatment
Every Bulgarian citizen, who needs treatment in Bulgaria or abroad, can receive donation from individuals or organizations, covering whole or part of the medical expenses.
Methods for avoiding double taxation – how to apply these?
Each Double Tax Treaty (DTT) defines the techniques for avoiding double taxation and the income types which they relate to. The model of the Organization for Economic Cooperation and Development – OECD determines that the techniques are to be explained … Continue reading