Съвременни проблеми на документирането на трансферното ценообразуване в България като държава – членка на Европейския съюз
Contemporary Problems of Transfer Pricing Documentation in Bulgaria as a Member of the European Union

Author(s): Dimitrinka Urumova-Lunin
Subject(s): Politics / Political Sciences, Politics, Economy, Law, Constitution, Jurisprudence, National Economy, Business Economy / Management, Governance, Economic policy, EU-Approach / EU-Accession / EU-Development, Accounting - Business Administration, EU-Legislation
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: transfer prices; transfer pricing documentation; related parties transactions
Summary/Abstract: The paper clarifies the role and importance of transfer pricing documentation in Bulgaria in the current conditions of globalization. Some important topical issues of transfer pricing in theoretical-methodological and applied aspects are discussed. The results of an empirical study – a survey among practitioners dealing with transfer pricing are presented and analyzed. Particular attention is paid to the benefits for taxable persons and tax administrations in Bulgaria and in other EU member states that can be achieved through the provisions of the EU Transfer Pricing Directive.

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