DT3650 - Double Taxation Relief Manual: Guidance by country: Bolivia: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Bolivia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital
Signed: 3 November 1994
Statutory Instrument number: SI 1995 No. 2707
Entered into force: 23 October 1995
Has effect:
- in Bolivia from 1 January 1996
- in the UK, in respect of income tax and capital gains tax, from 6 April 1996; in respect of corporation tax, from 1 April 1996
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/bolivia-tax-treaties