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Schedule CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF BULGARIA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS

Original text. Later amendments are not shown.

The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People’s Republic of Bulgaria;

Confirming their desire to extend and promote economic co-operation to their mutual benefit;

Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and capital gains;

Have agreed as follows:

  1. ARTICLE 1Personal scope
  2. ARTICLE 2Taxes covered
  3. ARTICLE 3General definitions
  4. ARTICLE 4Residence
  5. ARTICLE 5Permanent establishment
  6. ARTICLE 6Income from immovable property
  7. ARTICLE 7Business profits
  8. ARTICLE 8International traffic
  9. ARTICLE 9Dividends
  10. ARTICLE 10Interest
  11. ARTICLE 11Royalties
  12. ARTICLE 12Capital gains
  13. ARTICLE 13Professional services
  14. ARTICLE 14Salaries and similar remuneration of individuals
  15. ARTICLE 15Directors' fees
  16. ARTICLE 16Artistes and athletes
  17. ARTICLE 17Pensions
  18. ARTICLE 18Government service
  19. ARTICLE 19Students
  20. ARTICLE 20Teachers, etc
  21. ARTICLE 21Income not expressly mentioned
  22. ARTICLE 22Elimination of double taxation
  23. ARTICLE 23Non-discrimination
  24. ARTICLE 24Mutual agreement procedure
  25. ARTICLE 25Exchange of information
  26. ARTICLE 26Members of diplomatic and consular missions
  27. ARTICLE 27Entry into force
  28. ARTICLE 28Termination