The Bulgarian proposal for introduction of mandatory transfer pricing documentation
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The work The Bulgarian proposal for introduction of mandatory transfer pricing documentation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
The Bulgarian proposal for introduction of mandatory transfer pricing documentation
Resource Information
The work The Bulgarian proposal for introduction of mandatory transfer pricing documentation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The Bulgarian proposal for introduction of mandatory transfer pricing documentation
- Language
- eng
- Summary
- On 5 November 2018, the Bulgarian Ministry of Finance published for the first time a proposal for introducing mandatory transfer pricing documentation requirements in the country. This article provides a detailed overview of the proposed new rules and more specifically in which cases the taxpayers will be obliged to prepare transfer pricing documentation, the information that should be included, the deadlines for preparation and updates as well as the sanctions for non-compliance with the requirements. The information in the article is valid as at 5 February 2019. It should be taken into account that the initial proposal could be changed during the legislative process before the final texts are published
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 2 ; p. 126-129
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of The Bulgarian proposal for introduction of mandatory transfer pricing documentationWork of
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