Article 1
Personal Scope
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Website Last updated:
June 26, 2026
Convention between the Government of the REPUBLIC OF BULGARIA and the Government of the UNITED ARAB EMIRATES for the Avoidance of Double Taxation with respect to Taxes on Income
[GTL Notes - See Protocol 9]
Preamble
The Government of the Republic of Bulgaria and the Government of the United Arab Emirates desiring to promote and strengthen the economic relations by concluding a Convention for the avoidance of double taxation with respect to taxes on income,
have agreed as follows:
Contents
CHAPTER I - SCOPE OF THE CONVENTION
Article 1 - Personal Scope
Article 2 - Taxes Covered
CHAPTER II - DEFINITIONS
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
CHAPTER III - TAXATION OF INCOME
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - International Traffic
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Income from Employment
Article 16 - Teachers and Researchers
Article 17 - Students
Article 18 - Directors' Fees
Article 19 - Pensions and Annuities
Article 20 - Government Services
Article 21 - Artistes and Sportsmen
Article 22 - Other Income
Article 23 - Special Exemptions
Article 24 - Refunds
CHAPTER IV - METHODS OF ELIMINATION OF DOUBLE TAXATION
Article 25 - Elimination of Double Taxation
CHAPTER V - SPECIAL PROVISIONS
Article 26 - Non-Discrimination
Article 27 - Mutual Agreement Procedure
Article 28 - Exchange of Information
Article 29 - Members of Diplomatic Missions and Consular Posts
CHAPTER VI - FINAL PROVISIONS
Article 30 - Entry into Force
Article 31 - Termination
Protocol