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Reports

Registry of Beneficial Owners, Shareholders and Other Nominative Securities´Holders

Act N°19.484 of International Tax Transparency and its regulatory decree, dated June26th, 2017, set forth the obligation of identifying andcommunicating the beneficial owner of certain companies and entities, as wellas shareholders and other nominative ...

Tax Inspections: Basic guide

Tax Inspections: Basic guide 

Uruguay updates legal framework to attract Oil & Gas on-shore operators

The existing framework, Decree 454/2006 and Resolution 1062/7/2014, set forth the criteria for the registration of on-shore operators in Uruguay. During the original regulation and subsequent modification,together with a negative international context ...

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.