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Reports

Countries, jurisdictions or special regimes that are considered as low or null taxation

New Resolution No. 1315/2017 of the Tax Authority which contains the list of countries, jurisdictions or special regimes that are considered as low or null taxation in the context of the International Tax Transparency Act.

Criteria for the determination of countries, jurisdictions or regimes as low or null taxation

New Decree provides for the requirements in order tothe determination of a country, jurisdiction or regime as low or null taxation, in the context of the International Tax Transparency Act.

International Tax Transparency Act

Recently Act No. 19.484 on International Tax Transparency, Prevention of Money Laundering and Financing of Terrorism was published in the Official Gazzette, introducing significant changes in the Uruguayan tax system.In this special edition of our Infotax ...

New incentives for investments and changes in matter of tax residence

A recent Decree establishes new incentives for investments – establishing tax benefits fordifferent activities – and also modifications in relation to the concept of tax residence.

Bill on tax treatment for financial derivatives

A new bill states a specific tax treatment for financial derivatives.