Uruguay's Directorate General of Taxation has issued Resolution No. 234/2020 of 31 January 2020, which extends the Country-by-Country (CbC) reporting deadline to 15 March 2020 for reporting fiscal years ending between 1 January 2019 and 28 February 2019. Under standard rules, CbC reports are due within 12 months following the end of the reporting fiscal year. According to the Resolution, the e…