On 8 June 2016, Uruguay published Decree No. 156/016 in the Official Gazette, which introduces new financial statement registration requirements for certain entities meeting certain income thresholds in the previous year. The affected entity types include:
- Commercial companies,
- Civil associations or companies,
- Foundations,
- Cooperatives,
- Agricultural associations or companies,
- Non-resident entities registered with the Central Bank of Uruguay, and
- Trusts and investment funds not subject …