Bolivia has published the Budget Law for 2021 (Law no. 1356) in the 28 December 2020 edition of the Official Gazette, which is effective from 1 January 2021. The main tax-related measures of the law include:

• The expansion of the scope of the additional tax (25%) that applies for certain financial institutions with a return on equity index higher than 6%, so that that the tax also applies for …