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 »
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Obligations of an Employer According to the Bulgarian Insurance and Tax Legislation When Sending a Hired Person On a Business Trip From a EU Member State to Bulgaria
The case:
The questions cаme from an organization, which is a part of an international concern, established from companies which are separate legal entities. For the purpose of exporting the German production in Bulgaria, an Italian citizen with a form A1 has been sent to the Bulgarian company, who has an active labor contract with one of the concern companies in Germany. Your company signed a tripartite contract with the
Posted in Clients Showcase Tagged income, labor code bulgaria, labor contract bulgaria, Labour Code Bulgaria, Outsourcing, Payroll Bulgaria, payroll services bulgaria, Payroll Services in Bulgaria, Personal Income tax, Personal Income Tax Act, Tax Services in Bulgaria, taxation bulgaria
Insurance Of An Owner of Solely Owned Limited Liability Company With Second Labor Contract
Recently we received a question from a visitor at our website which was the following:
“I am a sole shareholder of a limited liability company. In the company I have appointed a director, who I insure. I work on a labor contract with another employer, who insures me for all insurance cases. My question is, when I am insured from this employer, should I insure myself additionally in the
Posted in Clients Showcase, Questions & Answers Tagged Consulting, income, labor code bulgaria, labor contract bulgaria, Legislation, Payroll in Bulgaria, Payroll Services in Bulgaria, Personal Income tax, Tax Services in Bulgaria
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
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