Uruguay has published Resolution DGI No. 2400/026 in the Official Gazette, which establishes the mandatory procedure and documentary requirements for taxpayers seeking to claim the new compensation mechanism that entities covered by fiscal stability clauses may apply in respect of the Pillar 2 Qualified Domestic Minimum Top-Up Tax (QDMTT) incurred in Uruguay, referred to in Spanish as the Impuesto Mínimo Complementario Doméstico (IMCD). As previously reported, the IMCD was introduced as part…