Topic : Taxation
Author : Viara Todorova
We are pleased to announce that the Law Over Borders Comparative Guide – Corporate Tax and Tax Controversy Law Guide has been published by The Global Legal Post, featuring a contribution from DGKV covering a specific cross-border tax aspect under the Bulgarian legal framework.
DGKV’s Partner Viara Todorova is the author of the Bulgaria – Market Insights chapter, “Treaty relief for transparent entities in Bulgaria,” which provides an overview of the practical considerations involved in obtaining relief from Bulgarian withholding tax under applicable double tax treaties for non-resident transparent entities. The publication explores the treatment of US transparent entities, including partnerships and LLCs for the purpose of the application of the Bulgaria–US Double Tax Treaty and the procedures and documentation required to benefit from treaty relief. It also addresses the treatment of UK and EU transparent entities, including situations where partners are tax residents of different jurisdictions, as well as the position of branches in relation to treaty benefits.
The Law Over Borders Comparative Guide – Corporate Tax and Tax Controversy Law Guide, published by The Global Legal Post, provides concise, jurisdiction-by-jurisdiction analysis of key corporate tax regimes and tax controversy frameworks, covering tax rates, anti-avoidance rules, indirect taxes, dispute resolution and emerging global developments. The guide serves as a practical reference for legal advisers, tax professionals and businesses operating across borders.
DGKV’s contribution reflects our continued commitment to providing practical legal insight into Bulgarian tax matters and keeping our clients and partners informed about developments affecting cross-border transactions and international taxation.
You can read the full Bulgaria – Market Insights chapter on The Global Legal Post here:
This article was first published by Global Legal Post in the Law Over Borders Comparative Guide – Corporate Tax and Tax Controversy Law Guide on 22 September 2026.