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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Bolivia: Agreement

A comprehensive agreement (SI1995/2707) has effect

  1. 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.
  1. 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.