Uruguay’s Treaty Policy

Journal
Barrios Correa, R.
OECD; United Nations; Uruguay
Bulletin for International Taxation 2017 (Volume 71), No. 3/4
PriceUSD 45

This article considers Uruguay's treaty policy and negotiating process, and attempts to place the tax treaties that Uruguay has concluded to date in the context of the provisions of the OECD Model and the UN Model.