Tax rates and treaties
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Treaties
Full text of tax treaties between Uruguay and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.
Uruguay – Country Key Features
Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.
Uruguay – Treaty Withholding Rates Table
Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.
Tax Treaty Case Law
Collection of tax treaty legal cases with key facts, summaries, and court decisions.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax guides
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Uruguay – Corporate Taxation
Guide covering corporate income tax, transactions between resident companies, taxes on payroll, taxes on capital, international aspects, anti-avoidance, and value added tax.
Uruguay – Individual Taxation
Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax news and developments
A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.
Exclusive
South America: Facing transfer pricing disruption
Argentina, Chile and Uruguay are all facing disruption to their transfer pricing (TP) regimes as a result of the COVID-19 pandemic, write Deloitte's practitioners. Authorities in the countries have recently been dealing with legislative reform, innovative advance pricing agreements (APAs) and first of its kind tax disputes, respectively.
Exclusive
Newcomers to transfer pricing are still learning
The article focuses on how new transfer pricing regulations are affecting business practices in Uruguay and how tax authorities in the country are following the Organisation for Economic Co-operation and Development (OECD) guidelines on transfer pricing. This transfer pricing regime was introduced as part of the Tax Reform Act Law passed in December 2006. Corporate income tax and related non-resident companies are covered by these regulations. The status of advance pricing agreements and compliance with Organisation for Economic Co-operation and Development (OECD) guidelines are examined.
Exclusive
Uruguay agrees double tax treaty with India
This article reports on a double tax treaty signed by Uruguay and India in 2010. The treaty covers an exchange of information provision on tax and bank secrecy. Partner Jonás Bergstein of Estudio Bergstein in Uruguay notes the possibility that Congress will not pass the treaty. It is the 12th information exchange agreement that Uruguay has signed with other countries.
Exclusive
Benefits to productive investments in Uruguay
This article looks at several investment regimes being pursued by the Uruguayan government to attract foreign investments in 2010. It highlights the move of the government to provide free transfer of capitals and goods, freely-exchangeable currency and no restrictions on the import of goods to foreign investors. It also recognizes the effort of the government to establish industrial parks, free zones and ports. In addition, the article explores the implementation of investment laws in the country. The move to offer tax incentives to certain taxpayers is noted.
Exclusive
Mexico and Uruguay sign new tax treaty
The article reports on a tax treaty signed between Mexico and Uruguay on August 14, 2009. The validity of the treaty covers the last exchange of the instruments of ratification and in force from January 1 of the subsequent year. Among the clauses of the treaty are coverage of Mexican income tax and flat tax and Uruguayan income taxes, social security tax and net wealth tax. The competent authorities of the two countries should come to an agreement if an individual's country of tax residence remains unclear.
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
Global individual tax handbook 2023
Surveys 101 different tax systems from around the world.
Exclusive
Global corporate tax handbook 2023
Surveys 101 different tax systems from around the world.
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