Uruguay: Instructions for using tax administration’s website

Uruguay issued Decree No. 353/25 on 15 January 2026, revising and consolidating existing incentive regimes for housing and construction projects. The decree updates provisions previously set out in Decree No. 329/016 of 2016 for housing and

Uruguay issued Decree No. 310/025 on 26 December 2025, which was published in the Official Gazette on 7 January 2026, revising the minimum monthly advance payment requirements for Corporate Income Tax (CIT) and Value-Added Tax (VAT) for

Uruguay issued Decree 329/025 on 13 January 2026, introducing updated rules for the investment incentive regime established under Law 16,906 of 1998 for promoted sectoral activities. The regulation establishes a merit-based system where companies

Uruguay Uruguay’s Ministry of Economy and Finance issued Decree No. 325/025 on 29 December 2025, detailing how fiscal stability clauses that existed before the introduction of the Pillar 2 Qualified Domestic Minimum Top-Up Tax (QDMTT), or Impuesto

Uruguay’s General Tax Directorate (Dirección General Impositiva – DGI) has issued Resolution No. 2284/025, establishing the official due date schedules for the filing of tax returns and payment of taxes administered by the DGI for the period

Chile’s tax authority (SII) issued Circular No. 65 on 3 December 2025, addressing the activation of Most-Favoured-Nation (MFN) clauses in Chile’s tax treaties with Belgium, New Zealand, Norway, Switzerland, and Uruguay. These clauses are