According to Resolution No. 860/2019 of 27 March 2019, Uruguay’s Directorate General of Taxation has extended the deadline for the submission of Country-by-Country Report (CbCR) to 30 April 2019 in respect of the reporting fiscal year ending 31 December 2017. This is in addition to the 3-month extension already provided for reporting fiscal years ending up to 30 November 2018 (15-month deadline instead of standard 12-month).
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Transfer Pricing Brief: April 2019
Transfer Pricing Brief: April 2019
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