On 20 July 2020, the Finance Ministry opened a public consultation on a draft guidance regarding the reporting requirement of cross border arrangements (DAC6). This guide covers the definition of terms, reportable arrangements, hallmarks and main benefit test, deadlines for reporting, etc. Also, the deadline for the electronic submission of the first DAC6 reports through FinanzOnline is extended up to 31 October 2020, without charging any penalty.
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Uruguay extends additional advance payment deadline
Uruguay extends additional advance payment deadline
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