Uruguayan Tax Residence and the Tax Holiday: Changes Affecting Individuals

Journal
Bonet Tellechea, J.; Valverde, C.; Lorbeer, G.
International; Uruguay
Bulletin for International Taxation 2021 (Volume 75), No. 7
FormatPDF
USD
45

This article examines the Uruguayan tax residence regime as amended by the most recent changes that apply from 2020 and 2021. It also describes certain key aspects of this special regime and its effect on Uruguay’s network of tax treaties.