The New Mandatory Transfer Pricing Documentation Requirements in Bulgaria

Journal
Krastanov, S.
Bulgaria; European Union
International Transfer Pricing Journal 2020 (Volume 27), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

As of 1 January 2020, Bulgaria will become the next country that will apply mandatory requirements for transfer pricing documentation. This article provides a detailed overview of the new rules and indicates the main differences with the initial proposal of the Ministry of Finance published in November 2018.