Tag Archives: Bulgaria

World Tax Advisor 20 September 2019

The World Tax Advisor includes in particular:

Mexico: Mexican budget proposals for 2020 include comprehensive tax reform measures
Netherlands: Dutch 2020 budget includes changes to planned corporate tax rate reduction
Australia: Board of Tax reviews corporate tax residency test rules
Australia: GST change for offshore suppliers of Australian hotel accomodation
Austria: MOF and SAC rule on dividend withholding requirements in abusive structures
Bulgaria: Mandatory transfer pricing documentation requirements introduced
El Salvador: Amendments to law on industrial and commercial free trade zones
European Union: European Commission to investigate individual Belgian excess profit rulings
India: Supporting manufacturer not entitled to export incentives benefit for direct exporter
Japan: NTA implements additional measures to simplify electronic document preservation
OECD: 2018 MAP statistics released during first “Tax Certainty Day”
Saudia Arabia: Tax authorities begin requesting transfer pricing documentation

Mexico: Tax authorities issue rules for tax offsets and incentives for taxpayers in northern border region
Bulgaria: 2019 tax law changes include partial implementation of ATAD 1
Finland: Changes expected to tax treatment of certain fund types
Germany: New administrative quidance issued on deviations from arm’s length principle
Ireland: Guidance issued on VAT compensation for charities
Korea: 2019 tax reform includes rules to improve efficiency of tax law
Romania: New interest deduction limitation rules in effect
Switzerland: Referendum to be held on corporate tax reform bill
United States: Finland regulations released on transition tax
Tax treaty round up

The Bulgarian revenue administration has made available a “Transfer Pricing Manual” on its web-site (www.nap.bg), which affects enterprises carrying out related party transactions. Continue reading Bulgarian Transfer Pricing Manual Released →