THE ROLE OF THE COMMENTARY TO THE OECD MODEL TAX CONVENTION ON INCOME AND ON CAPITAL IN THE BULGARIAN TAX LAW

Abstract

The current article aims to outline the role of the Commentary to the OECD Model Tax Convention on Income and on Capital as an interpretative tool in Bulgarian tax case law. Divergent approaches both from the Bulgarian National Revenue Agency and the Bulgarian Supreme Administrative Court constitute divergent practices that, in author’s opinion, may lead to controversial and sometimes not fair tax treatment. According to the author, it is recommendable that the competent Bulgarian authorities apply a unified approach to this issue.