A presidential decree (Supreme Decree N. 2227) includes transfer pricing requirements that generally are consistent with the rules under the OECD Transfer Pricing Guidelines and the transfer pricing regimes in other Latin America countries.
In summary, the transfer pricing regulations in Bolivia generally concern intercompany transactions (both commercial and financial) between related parties for income tax purposes. In general, Bolivia’s transfer pricing rules address:
For more information, contact a tax professional with Ruizmier Jauregui S.R.L* in Bolivia:
Carola Jáuregui | firstname.lastname@example.org | +(591 3) - 3434555
Sergio Ruiz Mier | email@example.com | +(591 2) - 2442626
*Ruizmier Jauregui S.R.L is a firm in Bolivia that is independent from KPMG International and its member firms.