Някои въпроси за данъка върху доходите от разпореждане с дружествени дялове или акции от чуждестранни физически лица по ЗДДФЛ
Some issues regarding the capital gain tax on the income from disposal of company shares or stocks by foreign individuals under the PITA

Author(s): Tyurker Mollahasan
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Law on Economics, Commercial Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: company shares and stocks; disposal; capital gains; capital gain tax
Summary/Abstract: 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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