Основни правни характеристики на модела на спогодба за избягване на двойното данъчно облагане с оглед на българското международно данъчно право
Main Legal Characteristics of the Model of Double Tax Relief Treaty within the Context of Bulgarian International Tax Law
Author(s): Milcho Kostov, Stojan GeshevSubject(s): Economy, Law, Constitution, Jurisprudence, National Economy, Business Economy / Management, Marxist economics, History of Law, International Law, Law on Economics, Public Finances, Commercial Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Double Tax Relieve Treaty; Bulgarian citizens; foreign citizen;seat of company; address of management; resident of...; résident de...
Summary/Abstract: The late Prof. Milch Kostov and Mr Stojan Geshev discuss some practical and dogmatic issues about the first Model of Double Tax Relief Treaty from 1963. The article is originally published by Pravna Misal review, number 4, 1982, pp 57-71. The core of the discussion is synchronisation of Bulgarian legislation and the Model provided by OECD.
Journal: Бизнес и право
- Issue Year: 2018
- Issue No: 4
- Page Range: 23-46
- Page Count: 23
- Language: Bulgarian
