000 01077nab a2200229 c 4500
999 _c142695
_d142695
003 ES-MaIEF
005 20200918134105.0
007 ta
008 200306t2020 ne ||||| |||| 00| 0|spa d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _966600
_aKrastanov, Svetlin
245 4 _aThe new mandatory transfer pricing documentation requirements in Bulgaria
_c Svetlin Krastanov
_hElectrónico
260 _c2020
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aAs 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.
650 4 _948095
_aPRECIOS DE TRANSFERENCIA
650 4 _aBULGARIA
_933452
773 0 _9162208
_oITPJ/2020/1
_tInternational Transfer Pricing Journal
_w(IEF)65014
_x 1385-3074
_g v. 27, n. 1, January 2020, p. 60-63
942 _cRE