Bulgaria
A. Progress in the implementation of the minimum standard
Bulgaria has 71 tax agreements in force, as reported in its response to the Peer Review questionnaire. Three of those agreements comply with the minimum standard.
Bulgaria signed the MLI in 2017 and deposited its instrument of ratification on 16 September 2022, listing 64 of its agreements. The MLI enters into force for Bulgaria on 1 January 2023. The agreements modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
Bulgaria has not listed its agreements with Finland, Germany, Malta, and Switzerland under the MLI, but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in the agreements with Finland, Germany, Luxembourg, Malta, Switzerland and Uzbekistan*.
Bulgaria is implementing the minimum standard through the inclusion of the preamble statement and the PPT.