Global Tax Alert (News from Transfer Pricing and Americas Tax Center) | 29 July 2014

Bolivian President signs transfer pricing legislation

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On 21 July 2014, the Bolivian Government published Act N° 549 (the Act) on the Official Gazette. The Act approves the country’s transfer pricing legislation (Bill N° 322/2014 – 2015). The Bill, which was approved by the Bolivian Deputies Chamber on 25 June 2014, passed Senate review without modification and was then signed by the President. (For information regarding the provisions of Bill N° 322/2014 – 2015, see EY Global Tax Alert, Bolivian Deputies Chamber approves transfer pricing bill, dated 11 July 2014.)

It is expected that this legislation will take effect as of the next fiscal year (e.g., 1 January 2015 for commercial companies and 1 April 2015 for industrial enterprises, etc.).

For additional information with respect to this Alert, please contact the following:

Ernst & Young (Auditoria y Asesoria) Ltda., La Paz
  • Javier Iriarte
    +591 2 243 4313
    javier.iriarte@bo.ey.com
  • Juan Pablo Vargas
    +591 2 243 4313
    juan.vargas@bo.ey.com
Ernst & Young (Auditoria y Asesoria) Ltda., Santa Cruz
  • David Arata
    +591 3 337 3031
    david.arata@bo.ey.com

EYG no. CM4621