Сравнение между специалния режим за облагане на доходи на чуждестранни физически лица от източник в страната съгласно ЗДДФЛ от други преки данъци
Comparison between the withholding tax regime under the provisions of the Bulgarian personal income tax act and other direct taxes

Author(s): Todor Todorov
Subject(s): Civil Law, Administrative Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: withholding tax; tax at source; taxation regime; foreign persons
Summary/Abstract: Bulgarian withholding tax for payments to nonresident aliens, also known as „tax deduction at source“, refers to the tax withheld and paid to the state, when a nonresident individual derives an income or realizes capital gain from source in Bulgaria. This report concern the withholding tax regime that requires withholding on a payment of Bulgarian source income and examines the main legal aspects and differences between the existing regime under the Bulgarian Personal Income Tax Act and other direct taxes in our country.

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