(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 [...]
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 [...]
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 [...]
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 [...]
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 [...]
