Uruguay has published Decree No. 325/025 on the application of fiscal stability clauses in force prior to the introduction of the Pillar 2 Qualified Domestic Minimum Top-Up Tax (QDMTT), referred to in Spanish as the Impuesto Mínimo Complementario Doméstico (IMCD). As previously reported, the IMCD was introduced as part of Uruguay's National Budget for 2025-2029 and applies from fiscal years ending on or after 31 December 2025. Decree No. 325/025 provides a total or partial exemption from the…