Welcome to Deloitte Bulgaria’s Indirect Tax Update. The purpose of the Update is to provide timely information on taxes in Bulgaria.
Contents:
· Two new eligible transfer pricing methods starting 1 January 2006:
o transactional net profit margin method
o rofit split method.
· Amended transfer pricing methodology
o New transfer pricing rules relating to the taxpayer’s burden of proof regarding the arm’s length of a given transaction between a Bulgarian resident entity and a related non-resident entity.
For further information, please download the attached document or contact one of the tax experts in our Deloitte office in Sofia as follows:
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Page Last Updated: 15 May 2006
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Source: Deloitte in Bulgaria - Bulgaria (English)
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