Bolivia (BO)

Jurisdiction Overview

IDQuestionAnswer
419 *CBCR: Is there a local filing requirement of a global country-by-country reporting file (according to OECD’s BEPS Action 13) by large corporate groups (with a worldwide turnover higher than 750 million Euro) and local subsidiaries of foreign groups? No.
 Data Date: 2019

Notes

 
"In the current law there is no specification regarding CbC reporting obligation" (s3-eu-west-1.amazonaws).

Sources

IBFD 2019d
 
https://s3-eu-west-1.amazonaws.com/3eeb8fe9-6553-11e7-b33e-0287636382f5/ae03c317-ae6a-11e7-b33e-0287636382f5/upload/cp6depmkm2j4dss392iyy3bpe29w38sp/180615-bolivia-transfer-pricing-country-summary-report-2018.pdf