Bulgaria Publishes Draft Law for Tax Ruling Exchange and CbC Reporting
The Bulgarian Ministry of Finance has published draft legislation to transpose into domestic law the amendments made to the EU Directive on administrative cooperation in the field of taxation (2011/16/EU) concerning the exchange of cross border tax rulings and advance pricing agreements (APAs) and Country-by-Country (CbC) reports. The amendments were made by Council Directive (EU) 2015/2376 ({N…
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