1.1 General Remarks and Definitions
The currently effective Convention concluded between Austria and Bulgaria for the avoidance of double taxation with respect to taxes on income and on capital („DTT Austria/Bulgaria 1984“) entered into force on 1st July 1984 and has been effective as of 1 January 1985. On 12 February 2009, however, a new Convention („DTT Austria/Bulgaria 2009“) was signed by the representatives of the two countries. Even if the DTT Austria/Bulgaria 2009 is not yet in force, in this summary we provide a brief introduction to the new provisions that are expected to become effective in the near future. We refer to the provisions of the DTT Austria/Bulgaria 1984 where it seems useful to highlight the main changes with respect to the previous rules.
