Title page
Contents
Reader's guide 5
Abbreviations and acronyms 8
Executive summary 10
Summary of determinations, ratings and recommendations 14
Overview of Bulgaria 20
Part A: Availability of information 26
A.1. Legal and beneficial ownership and identity information 26
A.2. Accounting records 82
A.3. Banking information 92
Part B: Access to information 98
B.1. Competent authority's ability to obtain and provide information 98
B.2. Notification requirements, rights and safeguards 107
Part C: Exchange of information 110
C.1. Exchange of information mechanisms 110
C.2. Exchange of information mechanisms with all relevant partners 117
C.3. Confidentiality 117
C.4. Rights and safeguards of taxpayers and third parties 125
C.5. Requesting and providing information in an effective manner 126
Annex 1. List of in-text recommendations 137
Annex 2. List of Bulgaria's EOI mechanisms 138
Annex 3. Methodology for the review 143
Annex 4. Bulgaria's response to the review report 146