Constitutionality of presumptive dividends’ regime

Recent judgment issued by the Supreme Court of Justice declared the constitutionality of the presumptive dividends’ taxation.

Act N° 19566: Free Zones for Audiovisual Services

Introduction  On December 8, 2017,Act N° 19566 (the "Act"), which amends the Free Trade Zones General Act,No. 15,921, was enacted. It entered into force on March 8, 2018 (Section 31 of the Act) and, therefore, to date was not subject to regulation ...

Double Taxation Agreement Uruguay-Paraguay / Ratification of Double Taxation Agreement Uruguay-Chile.

On September 8, 2017 Uruguay and Paraguay signed a DoubleTaxation Agreement. On November 9, 2017 Uruguay ratified the Double TaxationAgreement signed with Chile.  

Automatic Exchange of Financial Information

Last September 25, 2017, the Tax Authority(DGI) issued the Resolution No.6396/017 stating the terms and conditions in which the Reporting Financial Entities must send to the DGI the automatic report on financial accounts.

Act N°. 19.535 - Accountability Act year 2016.

It was published in the Official Gazette the Act No.19.535 of Accountability Act for the year 2016.