Uruguay Planning to Apply Pillar 2 QDMTT from 2025

The Parliament of Uruguay has published the transcript of a legislative Budget and Finance Committee meeting held on 30 September 2025 to discuss the recently submitted Budget Bill for 2025-2029. As previously reported, one of the main measures is the introduction of a Pillar 2 Qualified Domestic Minimum Top-Up Tax (QDMTT), referred to in Spanish as the Impuesto Mínimo Complementario Doméstic…
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