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This is the original version (as it was originally made).
5. In Part 2 of Schedule 1 at the end of the Table insert—
Bulgaria | данък върху доходите на физическите лица | Income tax | Income tax |
корпоративен данък | Corporation tax | Corporation tax | |
данъци, удържани при източника | Tax debited at source | Income tax | |
алтернативни данъци на корпоративния данък | Alternative corporation tax | Corporation tax | |
окончателен годишен (патентен) данък | Turnover tax (final annual tax) | Income tax | |
Romania | impozitul pe venit | Income tax | Income tax |
impozitul pe profit | Capital gains tax | Capital gains tax | |
impozitul pe veniturile obţinute din România de nerezidenţi | Foreign nationals’ tax on Romanian income | Income tax | |
impozitul pe veniturile microîntreprinderilor | Small business income tax | Income tax | |
impozitul pe clădiri | Property tax | Capital gains tax | |
impozitul pe teren | Land tax | Capital gains tax |
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