The Directorate General of Taxation of Uruguay has published Resolution No. 234/2020 of 31 January 2020 to extend the Country-by-Country (CbC) reporting deadline to 15 March 2020 for reporting fiscal years ending between 1 January 2019 and 28 February 2019. Generally, CbC reports are due within 12 months following the end of the reporting fiscal year.
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