Tag: Bulgaria
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Corporate Income Tax Act (CITA), Articles 92a–92d in Bulgaria
Articles 92a–92d of the Bulgarian Corporate Income Tax Act (CITA) relate to the procedures and requirements for the annual corporate tax return, declarations, and associated obligations for corporate taxpayers in Bulgaria. While the full text of these specific articles is not directly quoted in the search results, the context and related provisions can be summarized…
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Country-by-Country Reporting (CbCR) in Bulgaria
Bulgaria has implemented the OECD/G20 BEPS Action 13 Country-by-Country Reporting (CbCR) requirements as part of its commitment to international tax transparency. These obligations are embedded in national legislation and apply to multinational enterprise (MNE) groups meeting certain thresholds. This guide outlines the essential aspects of Bulgaria’s CbCR regime, including applicability, compliance steps, deadlines, and penalties.…
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How CbC reporting is presented in Bulgaria
Country-by-Country Reporting (CBCR) is a crucial aspect of international taxation that aims to enhance transparency and combat base erosion and profit shifting. In Bulgaria, adherence to CBCR regulations is essential for multinational enterprises (MNEs) to comply with the evolving global tax landscape. This article provides a comprehensive guide for businesses operating in Bulgaria, outlining the…
CbC Reporting 