Uruguay's government submitted the Budget Bill for 2025-2029 on 31 August 2025, including measures for the introduction of a Pillar 2 Qualified Domestic Minimum Top-Up Tax (QDMTT), referred to in Spanish as the Impuesto Mínimo Complementario Doméstico (IMCD). In line with the Pillar 2 GloBE rules, the IMCD would apply to members of MNE groups with global revenue of at least EUR 750 million in t…