Bolivia Updates Tax Haven Blacklist, Adding Honduras and Removing 21 Jurisdictions

Bolivia's National Tax Service has published Resolution No. 102600000016 of 27 May 2026. The resolution updates the list of jurisdictions considered to have low or no taxation (tax havens), which also includes jurisdictions identified as non-cooperative. 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 f…