Bulgaria in the international tax law debate
Guidelines for a 3.0 tax reform at home and in the EU
Abstract
The extant framework of international tax law was established almost entirely in the early days of the twentieth century. Yet, capitalism has changed massively with the emergence of contemporary service-oriented, knowledge-based economies. Moreover, trans-national companies keep enlarging their reach while engaging in base erosion and profit shifting to gain an undue competitive advantage on less tentacular organisations. This policy paper analyses the concrete impact that this transformations on Bulgaria, one of the most dynamic knowledge-based economies in the EU. It offers some guidance to national policy makers in reforming the corporate income tax (CIT) and the value added tax (VAT) at home and pressuring the EU into taking a more proactive stance.
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