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Uruguayan Tax Authority publishes adjustments in interest taxation under Double Tax Treaty between Chile and Uruguay

|Tax Alerts, National/Federal Taxation, Treaties|Chile, Uruguay
Chile, Uruguay
  • The rate at which interest can be taxed under the Double Tax Treaty between Chile and Uruguay is modified as of 1 January 2023.

On 5 September 2018, Uruguay and Chile signed the Income and Capital Tax Treaty to eliminate doble taxation between both countries, issued by the Law 19,548.

On 6 February 2023, the Uruguayan Tax Administration informed that the rate at which interest can be taxed under the Double Tax Treaty (the Treaty) was modified due to application of the Most Favored Nation (MFN) cla…

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