imageBolivia | Normative Resolution No.101900000002 of February 15, 2019

List of Countries or Regions With Low or No Taxation (Tax Havens)

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Updates the list of countries or regions with low or no taxation. Article 2 of Supreme Decree 2227 establishes that for transfer pricing purposes, commercial and/or financial transactions between persons in national territory and persons domiciled at or that make operations in low or no taxation countries or regions, will be considered transactions between related parties.