A comprehensive agreement (SI1995/2707) has effect
- In the United Kingdom for
i) Income Tax from 1996-97, ii) Capital Gains Tax from 1996-97, iii) Corporation Tax from 1 April 1996.
- In Bolivia for fiscal periods beginning on or after 1 January 1996.
If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Bolivia” will provide a link to the treaty.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/bolivia-tax-treaties