Uruguay’s Executive Power proposes bill that would modify list of special donations

On 16 April 2020, Uruguay’s Executive Power submitted a bill to the Uruguayan Parliament that would add a new donation to the special donations list. Specifically, the bill would add donations made by corporate income taxpayers to Uruguayan resident individuals who must go abroad to participate in medical studies or have certain treatments. For those donations to be considered special donations, the Ministry of Public Health must determine that it is impossible for the studies or treatment to be…