Bulgaria published the State Budget Act for 2025 in the official gazette on 27 March 2025. Among other things, the Act updates the country's Pillar 2 global minimum tax legislation to incorporate OECD Pillar 2 administrative guidance issued in February 2023, July 2023, December 2023, and June 2024. This includes rules on the transitional UTPR safe harbor and Country-by-Country Reporting safe h…