Entities part of multinational groups (“MG”) and eligible to prepare a local file should also have a master file available. The local file must also include an analysis of domestic controlled transactions. Rules for preparation of TP documentation in BulgariaĪll local and foreign legal entities carrying out economic activity in Bulgaria, which conduct cross-border transactions with related parties, have the obligation to prepare a local file. provide tax administrations with the information necessary to carry out an informed and reliable assessment of the tax risks associated with transfer pricing. ![]()
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