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 financial leasing entities, general deposit warehouses, investment fund management companies, stockbrokers and securitization companies, and insurance and reinsurance entities (previously, the additional tax was generally limited to banks); The repeal of...