{"id":2222,"date":"2019-07-01T05:55:31","date_gmt":"2019-07-01T05:55:31","guid":{"rendered":"http:\/\/tayros.bg\/?p=2222"},"modified":"2023-06-14T10:07:02","modified_gmt":"2023-06-14T10:07:02","slug":"bulgaria-convenzioni-per-evitare-le-doppie-imposizioni","status":"publish","type":"post","link":"http:\/\/tayros.bg\/index.php\/2019\/07\/01\/bulgaria-convenzioni-per-evitare-le-doppie-imposizioni\/","title":{"rendered":"Bulgaria – Convenzioni per evitare le doppie imposizioni"},"content":{"rendered":"

\"\"<\/a><\/p>\n

La Bulgaria ha stipulato con numerosi Paesi esteri, comunitari e non, Convenzioni bilaterali per evitare le doppie imposizioni sul reddito e sul patrimonio (\u0421\u043f\u043e\u0433\u043e\u0434\u0431\u0438\u0442\u0435 \u0437\u0430 \u0438\u0437\u0431\u044f\u0433\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0432\u043e\u0439\u043d\u043e\u0442\u043e \u0434\u0430\u043d\u044a\u0447\u043d\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435 (\u0421\u0418\u0414\u0414\u041e))<\/strong>. Le stesse stabiliscono come deve essere ripartito il potere impositivo fra i due Stati contraenti, regolamentando il trattamento fiscale delle singole categorie di reddito. Tali Accordi prevedono, a seconda delle tipologie interessate, la possibilit\u00e0 che entrambi gli Stati prelevino un\u2019imposta sullo stesso reddito (tassazione concorrente) oppure talvolta la tassazione esclusiva da parte di uno Stato.<\/p>\n

La\u00a0Convenzione tra la Repubblica italiana e la Repubblica di Bulgaria intesa ad evitare le doppie imposizioni in materia di imposte sul reddito<\/strong><\/a> e sul patrimonio \u00e8 stata siglata a\u00a0\u00a0Sofia il 21.09.1988 e ratificata con\u00a0L. 29.11.1990, n. 389<\/strong><\/a><\/p>\n

Per quello che attiene gli altri Stati \u00e8 possibile effettuare il download delle\u00a0Convenzioni per evitare le doppie imposizioni dalla pagina\u00a0Accordi<\/a><\/strong> del sito del “\u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u043d\u0430 \u0430\u0433\u0435\u043d\u0446\u0438\u044f \u0437\u0430 \u043f\u0440\u0438\u0445\u043e\u0434\u0438\u0442\u0435” (Agenzia nazionale delle entrate Bulgara)<\/p>\n

Elenco dei trattati sulla doppia imposizione firmati attualmente in vigore tra la Bulgaria e altri paesi<\/a><\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Stato contraente<\/strong><\/b><\/td>\nData di firma<\/strong><\/b><\/td>\nData effettiva<\/strong><\/b><\/td>\nLink al testo<\/strong><\/b><\/td>\n<\/tr>\n
Austria<\/td>\n20-07-2010<\/td>\n03-02-2011<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Azerbaigian<\/td>\n12-11-2007<\/td>\n25-11-2008<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Albania<\/td>\n09-12-1998<\/td>\n01-07-1999<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Algeria<\/td>\n25-10-1998<\/td>\n04-11-2005<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Armenia<\/td>\n<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
\n
    \n
  • SIDDO<\/li>\n<\/ul>\n<\/td>\n
10-04-1995<\/td>\n01-12-1995<\/td>\n<\/tr>\n
\n
    \n
  • Protocollo<\/li>\n<\/ul>\n<\/td>\n
10-12-2008<\/td>\n16-11-2010<\/td>\n<\/tr>\n
Bahrein<\/td>\n26-06-2009<\/td>\n06-10-2010<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Bielorussia<\/td>\n09-12-1996<\/td>\n17-02-1998<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Belgio<\/td>\n25-10-1988<\/td>\n28-11-1991<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Gran Bretagna<\/td>\n26-03-2015<\/td>\n15-12-2015<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Vietnam<\/td>\n24-05-1996<\/td>\n04-10-1996<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Germania<\/td>\n25-01-2010<\/td>\n21-12-2010<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Georgia<\/td>\n26-11-1998<\/td>\n01-07-1999<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Grecia<\/td>\n<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
\n
    \n
  • SIDDO<\/li>\n<\/ul>\n<\/td>\n
15-02-1991<\/td>\n22-01-2002<\/td>\n<\/tr>\n
\n
    \n
  • Protocollo<\/li>\n<\/ul>\n<\/td>\n
18-07-2000<\/td>\n22-01-2002<\/td>\n<\/tr>\n
Danimarca<\/td>\n02-12-1988<\/td>\n23-03-1989<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Egitto<\/td>\n05-06-2003<\/td>\n05-11-2004<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Estonia<\/td>\n13-10-2008<\/td>\n30-12-2008<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Zimbabwe<\/td>\n12-10-1988<\/td>\n29-01-1990<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Israele<\/td>\n18-01-2000<\/td>\n31-12-2002<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
India<\/td>\n26-05-1994<\/td>\n23-06-1995<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Indonesia<\/td>\n01-11-1991<\/td>\n25-05-1992<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Iran<\/td>\n28-04-2004<\/td>\n29-06-2006<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Irlanda<\/td>\n05-10-2000<\/td>\n05-01-2001<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Spagna<\/td>\n06-03-1990<\/td>\n14-06-1991<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Italia<\/td>\n21-09-1988<\/td>\n10-06-1991<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Giordania<\/td>\n09-11-2006<\/td>\n14-02-2008<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Kazakistan<\/td>\n13-11-1997<\/td>\n24-07-1998<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Canada<\/td>\n03-03-1999<\/td>\n25-10-2001<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Qatar<\/td>\n22-03-2010<\/td>\n23-12-2010<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Cipro<\/td>\n30-10-2000<\/td>\n03-01-2001<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Cina<\/td>\n<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
\n
    \n
  • SIDDO<\/li>\n<\/ul>\n<\/td>\n
06-11-1989<\/td>\n24-05-1990<\/td>\n<\/tr>\n
\n
    \n
  • Protocollo<\/li>\n<\/ul>\n<\/td>\n
15-07-2002<\/td>\n02-01-2003<\/td>\n<\/tr>\n
RPDC<\/td>\n16-06-1999<\/td>\n07-01-2000<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Kuwait<\/td>\n29-10-2002<\/td>\n23-02-2004<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Lettonia<\/td>\n04-12-2003<\/td>\n18-08-2004<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Libano<\/td>\n01-06-1999<\/td>\n11-10-2001<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Lituania<\/td>\n09-05-2006<\/td>\n27-12-2006<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Lussemburgo<\/td>\n27-01-1992<\/td>\n15-03-1994<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Malta<\/td>\n23-06-1986<\/td>\n01-01-1988<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Marocco<\/td>\n22-05-1996<\/td>\n06-12-1999<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Moldavia<\/td>\n15-09-1998<\/td>\n24-03-1999<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Mongolia<\/td>\n28-02-2000<\/td>\n17-02-2003<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Paesi Bassi<\/td>\n06-07-1990<\/td>\n05-11-1994<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
<\/td>\n14-09-2020<\/td>\n31-07-2021<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Norvegia<\/td>\n22-07-2014<\/td>\n30-07-2015<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Emirati Arabi Uniti<\/td>\n26-06-2007<\/td>\n16-11-2008<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Pakistan<\/td>\n21-05-2019<\/td>\n20-02-2020<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Polonia<\/td>\n04-11-1994<\/td>\n10-05-1995<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Portogallo<\/td>\n15-06-1995<\/td>\n18-07-1996<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Repubblica di Corea<\/td>\n03-11-1994<\/td>\n22-06-1995<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Romania<\/td>\n24-04-2015<\/td>\n29-03-2016<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Russia<\/td>\n08-06-1993<\/td>\n08-12-1995<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Arabia Saudita<\/td>\n29-11-2017<\/td>\n01-10-2018<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Stati Uniti d’America<\/td>\n<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
\n
    \n
  • SIDDO<\/li>\n<\/ul>\n<\/td>\n
23-02-2007<\/td>\n15-12-2008<\/td>\n<\/tr>\n
\n
    \n
  • Protocollo<\/li>\n<\/ul>\n<\/td>\n
26-02-2008<\/td>\n15-12-2008<\/td>\n<\/tr>\n
Macedonia del Nord<\/td>\n22-02-1999<\/td>\n24-09-1999<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Singapore<\/td>\n13-12-1996<\/td>\n26-12-1997<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Siria<\/td>\n20-03-2001<\/td>\n04-10-2001<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Slovacchia<\/td>\n12-11-1999<\/td>\n02-05-2001<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Slovenia<\/td>\n20-10-2003<\/td>\n04-05-2004<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Serbia<\/td>\n14-12-1998<\/td>\n01-10-2000<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Tailandia<\/td>\n16-06-2000<\/td>\n13-02-2001<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Turchia<\/td>\n07-07-1994<\/td>\n17-09-1997<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Uzbekistan<\/td>\n24-11-2003<\/td>\n29-10-2004<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Ucraina<\/td>\n20-11-1995<\/td>\n03-10-1997<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Ungheria<\/td>\n08-06-1994<\/td>\n07-09-1995<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Finlandia<\/td>\n25-04-1985<\/td>\n21-04-1986<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Francia<\/td>\n14-03-1987<\/td>\n01-06-1988<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Croazia<\/td>\n15-07-1997<\/td>\n30-07-1998<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Montenegro<\/td>\n14-12-1998<\/td>\n01-10-2000<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Repubblica Ceca<\/td>\n09-04-1998<\/td>\n02-07-1999<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Svizzera<\/td>\n19-09-2012<\/td>\n18-10-2013<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Svezia<\/td>\n21-06-1988<\/td>\n28-12-1988<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Sud Africa<\/td>\n29-04-2004<\/td>\n27-10-2004<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n
Giappone<\/td>\n07-03-1991<\/td>\n09-08-1991<\/td>\nAccordo<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Convenzioni disponibili in inglese\u00a0<\/strong><\/p>\n

List_DTA<\/a><\/p>\n

DTA_BG_CN<\/a><\/p>\n

DTA_BG_HR<\/a><\/p>\n

DTA_BG_IDN<\/a><\/p>\n

DTA_BG_MK<\/a><\/p>\n

DTA_BG_MT<\/a><\/p>\n

DTA_BG_PL<\/a><\/p>\n

DTA_BG_SG<\/a><\/p>\n

DTA_BG_TR<\/a><\/p>\n

DTA_BG_VN<\/a><\/p>\n

DTC_BG_AL<\/a><\/p>\n

DTC_BG_AM<\/a><\/p>\n

DTC_BG_BE<\/a><\/p>\n

DTC_BG_BY<\/a><\/p>\n

DTC_BG_CA<\/a><\/p>\n

DTC_BG_CH<\/a><\/p>\n

DTC_BG_CY<\/a><\/p>\n

DTC_BG_CZ<\/a><\/p>\n

DTC_BG_DK<\/a><\/p>\n

DTC_BG_ES<\/a><\/p>\n

DTC_BG_FI<\/a><\/p>\n

DTC_BG_FR<\/a><\/p>\n

DTC_BG_GB<\/a><\/p>\n

DTC_BG_GE<\/a><\/p>\n

DTC_BG_GR<\/a><\/p>\n

DTC_BG_HU<\/a><\/p>\n

DTC_BG_IE<\/a><\/p>\n

DTC_BG_IN<\/a><\/p>\n

DTC_BG_ISL<\/a><\/p>\n

DTC_BG_IT<\/a><\/p>\n

DTC_BG_JP<\/a><\/p>\n

DTC_BG_KR<\/a><\/p>\n

DTC_BG_KW<\/a><\/p>\n

DTC_BG_KZ<\/a><\/p>\n

DTC_BG_LB<\/a><\/p>\n

DTC_BG_LU<\/a><\/p>\n

DTC_BG_LV<\/a><\/p>\n

DTC_BG_MA<\/a><\/p>\n

DTC_BG_MD<\/a><\/p>\n

DTC_BG_MN<\/a><\/p>\n

DTC_BG_NL<\/a><\/p>\n

DTC_BG_NO<\/a><\/p>\n

DTC_BG_PT<\/a><\/p>\n

DTC_BG_RO<\/a><\/p>\n

DTC_BG_RU<\/a><\/p>\n

DTC_BG_SE<\/a><\/p>\n

DTC_BG_SI<\/a><\/p>\n

DTC_BG_SK<\/a><\/p>\n

DTC_BG_SY<\/a><\/p>\n

DTC_BG_TH<\/a><\/p>\n

DTC_BG_UKR<\/a><\/p>\n

DTC_BG_YU<\/a><\/p>\n

DTC_BG_ZA<\/a><\/p>\n

DTC_BG_ZW<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

La Bulgaria ha stipulato con numerosi Paesi esteri, comunitari e non, Convenzioni bilaterali per evitare le doppie imposizioni sul reddito e sul patrimonio (\u0421\u043f\u043e\u0433\u043e\u0434\u0431\u0438\u0442\u0435 \u0437\u0430 \u0438\u0437\u0431\u044f\u0433\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0432\u043e\u0439\u043d\u043e\u0442\u043e \u0434\u0430\u043d\u044a\u0447\u043d\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435 (\u0421\u0418\u0414\u0414\u041e)). Le stesse stabiliscono come deve essere ripartito il potere impositivo fra i due Stati contraenti, regolamentando il trattamento fiscale delle singole categorie di reddito. … Continua la lettura di Bulgaria – Convenzioni per evitare le doppie imposizioni<\/span> →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[148],"tags":[],"_links":{"self":[{"href":"http:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/posts\/2222"}],"collection":[{"href":"http:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/comments?post=2222"}],"version-history":[{"count":7,"href":"http:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/posts\/2222\/revisions"}],"predecessor-version":[{"id":7449,"href":"http:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/posts\/2222\/revisions\/7449"}],"wp:attachment":[{"href":"http:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/media?parent=2222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/categories?post=2222"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/tags?post=2222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}