Deloitte

Bulgaria

Reviews

Practice area

World TP Reviews

Transfer pricing

Deloitte Bulgaria's tax practice was introduced 26 years ago. Because of the global developments of the BEPS directive and the Bulgarian tax authority, Deloitte established a separate transfer pricing service within the tax practice. The TP service line was established in June 2017. Partner Pieter Wessel heads the tax and legal practices. He is experienced in both direct and indirect tax, including transactional tax, tax planning, compliance, cross-border derivatives and more.

Deloitte's TP team carried out the TP analysis for a metal trading company for a transaction with an associated member firm. The TP team split the transaction into three parts to separately analyse the resale of goods, administrative processing of the orders and financing. By separating the analysis, it allowed comparable analysis when considering the nature and all relevant characteristics of the transaction. Pieter Wessel, partner, joined the team from Deloitte Romania in March.