CHAPTER I - SCOPE OF THE AGREEMENT
CHAPTER II - DEFINITIONS
CHAPTER III - TAXATION OF INCOME
CHAPTER IV - TAXATION OF CAPITAL
CHAPTER V - METHODS FOR ELIMINATIO...
CHAPTER VI - SPECIAL PROVISIONS
CHAPTER VII - FINAL PROVISIONS
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 31
Entry into Force
(1) This Agreement shall be ratified; the instruments of ratification shall be exchanged as soon as possible in Sofia.
(2) The Agreement shall enter into force on the day of the exchange of the instruments of ratification and shall have effect in both Contracting States:
- (a) in the case of taxes withheld at source, in respect of amounts paid on or after 1 January of the calendar year next following that in which the Agreement entered into force;
- (b) in the case of other taxes, in respect of taxes levied for periods beginning on or after 1 January of the calendar year next following that in which the Agreement entered into force.
(3) Upon the entry into force of this Agreement, the Agreement between the Federal Republic of Germany and the People's Republic of Bulgaria for the avoidance of double taxation with respect to taxes on income, profits and capital, signed on 2 June 1987, shall cease to have effect:
- (a) in the case of taxes withheld at source, with respect of amounts paid on or after 1 January of the calendar year next following that in which the Agreement entered into force;
- (b) in the case of other taxes, in respect of taxes levied for periods beginning on or after 1 January of the calendar year next following that in which the Agreement entered into force.