Bolivia's headline corporate income tax (CIT) rate is 25 (higher for mining, financial, insurance).
The headline personal income tax (PIT) rate is 13.
The standard VAT/GST (or equivalent consumption tax) rate is 13. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Bolivia operates a territorial tax system: both individuals and companies are generally taxed only on Bolivia-source income. Individuals with a permanent home in Bolivia, or who spend more than 183 days in the country within a calendar year, are treated as tax residents and are additionally subject to tax on worldwide income.
Bolivia has no CFC provisions.
Bolivia has no formal thin capitalization regime as such - Bolivian law instead restricts interest deductibility specifically where funding is provided by shareholders, without a defined debt-to-equity ratio or EBITDA-based cap.
Bolivia has double tax treaties in force with the Andean Community (Colombia, Ecuador, Peru) plus a small number of additional bilateral partners, for a total network of roughly 15 countries by some counts. Notably, Bolivia has unilaterally terminated its treaties with Luxembourg, the Netherlands, Spain, Switzerland, the United Kingdom, and the United States - a significant contraction worth flagging for any cross-border structuring involving Bolivia.