OrbitaxBolivia's Deputy Chamber Approves Proposed Transfer Pricing Regulations
|Proposed Changes|Bolivia
On 25 June 2014, the Bolivian Deputies Chamber approved Bill 322/2014 - 2015, which introduces transfer pricing regulations in connection with Bolivia's Investment Promotion Act 516.
Application
The transfer pricing rules cover transactions with both resident and non-resident related parties, and apply only to corporate income tax.
Definition of Related Parties
The definition of related…
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