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 Doméstico (IMCD). In line with the Pillar 2 GloBE rules, the IMCD would apply to members of MNE groups with …