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Uruguay’s Government enacts law to modify Uruguayan CIT source criteria

|Tax Alerts, Legislation & Policy, Na ...|Uruguay, European Union
Uruguay, European Union

  • Uruguay’s Parliament approved a bill that modifies the traditional source criteria for Corporate Income Tax (CIT) purposes to comply with European Union (EU) requirements. The proposed tax measures will be effective from fiscal years beginning on 1 January 2023.

On 16 November 2022, the Uruguayan Parliament approved law 20,095, which introduces certain changes to the traditional source criteria for…

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