Bolivia's National Tax Service has published Resolution No. 101900000002 of 15 February 2019. The resolution updates the list of jurisdictions considered to have low or no taxation (tax havens), which also includes jurisdictions identified as non-cooperative. The update includes the addition of Curaçao to the list. Tax-related impacts of the list include the treatment of transactions with residents of listed jurisdictions as controlled for transfer pricing purposes, whether related or not, as well as a two-year extension of the statute of limitations for taxpayers that carry out operations with listed jurisdictions.
The resolution generally applies from the date it was published, although for taxpayers with tax years closing 31 March 2019 or 30 June 2019, the prior list applies.