On 4 August 2017, Bulgaria published in the Official Gazette the amendment law to adopt the amendments made to the EU Directive on administrative cooperation in the field of taxation (2011/16/EU) concerning the exchange of cross border tax rulings and advance pricing agreements (Council Directive (EU) 2015/2376) and Country-by-Country (CbC) reports (Council Directive (EU) 2016/881).
Tax Ruling Exchange
The automatic exchange applies for cross border tax rulings and APAs issued, amended, o…