Uruguayan Tax Office clarifies substance requirements applicable to the Corporate Income Tax’s source criteria

20 March 2023|Tax Alerts, Legislation & Policy, National/Federal Taxation|Uruguay

Uruguay’s Tax Office (Dirección General Impositiva – DGI) has issued a resolution aiming to clarify several aspects of the substance requirements applicable to Corporate Income Tax’s source criteria.
The resolution is effective as of 15 March 2023.

On 15 March 2023, the Uruguayan Tax Office issued a resolution that aims to clarify several aspects of the substance requirements applicable to the Corporate Income Tax’s (CIT’s) source criteria (for background, see EY Global Tax Alert, Uruguay’s Minist…

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