Nature and Types of Transfer Pricing – Part II
(continuing from Nature and Types of Transfer Pricing – Part I)
When making inter-company deliveries at market prices, all of the divisions can realize profit. The amount of the profit is a true indicator for the effectiveness of their activity. The market price is a criterion for the profitability of the whole chain of inter-company deliveries. The buyer buys from the seller as long as his production responds fully… Continue reading »
Posted in Accounting, Clients Showcase, Consulting, Questions & Answers Tagged Accounting Bulgaria Bookkeeping, accounting service providers in Bulgaria, accounting services bulgaria, Accounting Services in Bulgaria, Bookkeeping, business in Bulgaria, income, Tax Services in Bulgaria
Nature and Types of Transfer Pricing – Part I
Transfer pricing is a practice which is usually connected to international operations. It’s related to non-market approach in defining prices of products and services, which are being delivered from one division of the organisation to another. Despite of the administrative pricing, the operations can be conducted on the basis of market principles whereas through the price base there are implemented typical features of the competition pricing.
The definition of the… Continue reading »
Posted in Accounting, Clients Showcase, Consulting, Questions & Answers Tagged Accounting Bulgaria Bookkeeping, Accounting Services, accounting services bulgaria, Accounting Services in Bulgaria, Bookkeeping, business in Bulgaria, Consulting, income, Legislation, Limited Liability Company
New Tax Rates in Greece As From The Beginning of 2013 – Part II
Continuing from New Tax Rates in Greece As From The Beginning of 2013 – Part I
The law decreases the number of tax categories from eight to three and imposes 42% rate of the incomes over 42 thousand Euro annually. Up to now incomes over 60 thousand euro annually were taxed with 40%, incomes over 100 thousand euro – with 45%. Employees and pensioners, who earn up to… Continue reading »
Posted in Changes in Legislation, Consulting, Doing Business in Bulgaria, Taxation Tagged Accounting Services in Bulgaria, business in Bulgaria, Corporate Income Tax Act, GDP, income, Incorporation, Tax Services in Bulgaria, Taxation, taxation bulgaria
Important Changes in Labour Legislation For Year 2013 – Part II
Dear clients and partners,
As from 1st of January 2013, there are changes which have been officially announced and implemented in the Bulgarian labour and insurance legislation. Driven by our constant desire to always keep you updated with all the statutory changes in Bulgaria that concern you and can directly influence your operations, we have prepared a brief summary of all the amendments and supplements in the payroll area
Posted in Bulgarian Laws in English, Changes in Legislation, Consulting, Doing Business in Bulgaria, Payroll Tagged bulgarian labor code, Consulting, labor code bulgaria, Legislation, Payroll in Bulgaria, Personal Income tax, Personal Income Tax Act
Bulgaria Registers the Third Lowest Inflation Rate Within the EU in March 2012
Bulgaria continues to be one of the countries with the lowest inflation rate within the EU with inflation rate in March of 1.7%, which is the third lowest after Sweden (1.1%) and Greece (1.4%).On the other side, the highest inflation rate was indicated in Hungary (5.5%), Estonia (4.7%) and the Czech Republic (4.2%)… Continue reading »
Posted in Consulting, Doing Business in Bulgaria, Questions & Answers Tagged business in Bulgaria, Consulting, GDP, taxation bulgaria
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