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