Global Forum on Transparency and Exchange of Information for Tax Purposes : Bulgaria 2024 (Second Round).

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development, author, issuing body.

Language:

English

Subjects (All):

Tax administration and procedure.

Taxation--Law and legislation.

Taxation.

Physical Description:

1 online resource (151 pages)

Edition:

1st ed.

Other Title:

Global Forum on Transparency and Exchange of Information for Tax Purposes

Place of Publication:

Paris : Organization for Economic Cooperation & Development, 2024.

Summary:

This publication presents the second-round peer review report on Bulgaria's compliance with the international standards of transparency and exchange of tax-related information upon request (EOIR). Produced by the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes, the report evaluates Bulgaria's legal, regulatory, and practical frameworks in areas such as ownership, accounting, and banking information, as well as its mechanisms for accessing and exchanging tax information. It provides ratings for compliance, identifies areas for improvement, and includes Bulgaria's responses to recommendations. The document is intended for policymakers, tax authorities, and international organizations focused on fostering tax transparency and combating tax evasion. Generated by AI.

Contents:

Table of contents

Reader’s guide

Abbreviations and acronyms

Executive summary

Summary of determinations, ratings and recommendations

Overview of Bulgaria

Part A: Availability of information

A.1. Legal and beneficial ownership and identity information

A.2. Accounting records

A.3. Banking information

Part B: Access to information

B.1. Competent authority’s ability to obtain and provide information

B.2. Notification requirements, rights and safeguards

Part C: Exchange of information

C.1. Exchange of information mechanisms

C.2. Exchange of information mechanisms with all relevant partners

C.3. Confidentiality

C.4. Rights and safeguards of taxpayers and third parties

C.5. Requesting and providing information in an effective manner

Annex 1. List of in-text recommendations

Annex 2. List of Bulgaria’s EOI mechanisms

Annex 3. Methodology for the review

Annex 4. Bulgaria’s response to the review report Generated by AI.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

ISBN:

92-64-44753-9

OCLC:

1460463952