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The new mandatory transfer pricing documentation requirements in Bulgaria Svetlin Krastanov Electrónico

By: Krastanov, Svetlin.
Material type: ArticleArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | BULGARIA In: International Transfer Pricing Journal v. 27, n. 1, January 2020, p. 60-63Summary: 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.
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Resumen.

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.

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