Uruguayan Government submits bill to Parliament to modify Uruguayan CIT source criteria

12 October 2022|Tax Alerts, Legislation & Policy, National/Federal Taxation|Chile, European Union

Uruguay’s Executive has submitted to Parliament for discussion a bill that would modify the traditional source criteria for Corporate Income Tax (CIT) purposes in order to comply with European Union (EU) requirements.

On 6 October 2022, a bill that would modify the Uruguayan CIT source criteria in order to comply with EU requirements has been submitted to Parliament for discussion.

In July of 2022, a draft bill was published for public discussion detailing the substance requirements that should be…

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