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Bulgarie


  • 17-November-2017

    English

    Bulgaria signs tax co-operation agreement to enable automatic sharing of country-by-country information (BEPS Action 13)

    As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Bulgaria has signed the Multilateral Competent Authority Agreement for Country-by-Country Reporting (CbC MCAA), bringing the total number of signatories to 67.

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  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bulgaria 2016 - Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.This report contains the revised Phase 1 + Phase 2 reviews for Bulgaria, now including ratings.The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention.The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

  • 8-July-2016

    English

    Database on instruments used for environmental policy

    This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.

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  • 16-juin-2016

    Français

    Estimations du soutien aux producteurs et consommateurs : Base de données

    Les estimation du soutien aux producteurs (ESP) et du soutien aux consommateurs (ESC) servent à suivre et évaluer le niveau et la composition du soutien financier public à l'agriculture.

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  • 13-October-2014

    English

    Workshop: HEInnovate Workshop - Sofia, Bulgaria

    Workshop on HEInnovate held in Sofia, Bulgaria

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  • 3-July-2012

    English

    Capacity building seminar: Strategic approaches to demographic change in Russia, Eastern Europe and OECD countries (Trento, Italy)

    The seminar was targeted at national, regional and local practitioners who dealt with anticipating and managing demographic changes in Russia and Eastern European countries and wanted to interchange experiences and approaches with other experts from OECD countries.

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  • 27-June-2012

    English

    Capacity building seminar: Financing business start-up by under-represented groups (Trento, Italy)

    This seminar was part of a three-year programme of cooperation between the European Commission and the OECD LEED Programme to monitor and report on entrepreneurial activity in Europe and related public policies and actions.

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  • 13-July-2011

    English

    Republic of Moldova: Fostering SME Development

    This assessment represents the first phase of the project "SME Development in the Republic of Moldova", implemented by the OECD Investment Compact with the financial support of the Kingdom of the Netherlands. The second and third phases of the project will focus on assisting policy makers in adapting international best practices of the Republic of Moldova.

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  • 31-mars-2011

    Français

    La Bulgarie doit intensifier ses efforts de lutte contre la corruption dans les transactions commerciales internationales

    Selon un nouveau rapport du Groupe de travail de l'OCDE sur la corruption, la Bulgarie doit redoubler d'efforts pour prévenir, signaler, détecter et réprimer les cas de corruption transnationale.

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  • 31-mars-2011

    Français

    Bulgarie - Convention de l'OCDE sur la lutte contre la corruption

    Cette page contient toutes les informations se rapportant à la mise en oeuvre de la Convention de l’OCDE sur la lutte contre la corruption en Bulgarie.

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