Bulgaria Amends Law on Mutual Assistance Convention to Include Pillar 2 Top-up Taxes for Exchange of Information under GIR MCAA

Bulgaria published Decree No. 304 in the Official Gazette on 18 September 2026, which promulgates the Law on Supplementing the Law on Ratification of the Convention on Mutual Administrative Cooperation in Tax Matters. This includes amendments to include the addition of Pillar 2 top-up taxes as covered taxes for the purpose of the Convention, allowing Bulgaria to sign and comply with the exchange obligations under the Multilateral Competent Authority Agreement on the Exchange of Globe Informa…