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.
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.