Uruguay published the law for the ratification of the pending income and capital tax treaty with Chile in the 9 November 2017 edition of the Official Gazette. The treaty, signed 1 April 2016, is the first of its kind between the two countries ({News-2016-08-16/T/3-previous coverage}). It will enter into force 15 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.