On 4 August 2017, Bulgaria published in the Official Gazette the amendment law to adopt 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 (Council Directive (EU) 2015/2376) and Country-by-Country (CbC) reports (Council Directive (EU) 2016/881). Tax Ruling Exchange The automatic exchange applies for cross border tax rulings and APAs issued, amended, or renewed after 31 December 2016. The exchange also applies with respect to rulings and APAs issued, amended, or renewed between: 1 January 2012 and 31 December 2013, if...