Transfer Pricing Requirements for Multinational Enterprise Groups in the Bulgarian Legislation in the Contemporary Conditions
Transfer Pricing Requirements for Multinational Enterprise Groups in the Bulgarian Legislation in the Contemporary Conditions

Author(s): Diana Ivanova Petrova
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: transfer pricing information; documentation; multinational enterprise groups
Summary/Abstract: The scientific paper focuses of the regulatory requirements for transfer pricing of multinational enterprise groups in the Republic of Bulgaria in the contemporary conditions. The main objectives of the adoption of uniform, internationally recognized requirements and rules for documentation and control of transfer prices are explained. The application of the standardized three-tiered approach to transfer pricing documentation for multinational enterprise groups and the information content of the master file and the local file are discussed. The significant advantages of applying the standardized rules for the preparation of documentation and control of transfer prices both for tax administrations and for enterprises – tax subjects are systematized.

• Details
• Contents