On 25 September 2017, the Tax Authority issued Resolution No. 6.396/017 providing instructions to financial institutions for reporting information under the Common Reporting Standard (CRS) guided by OECD. Under the CRS, Financial institutions are obliged to submit the financial information annually using the Automatic Exchange of Financial Information portal.
Related Posts
Uruguay issues detailed rules on taxation of foreign income earned by individuals
July 28, 2026
Uruguay's General Tax Directorate (DGI) has issued Resolution No. 1.517/2026, establishing detailed rules for the
Read MoreUruguay issues reporting requirements for digital platform operators
July 10, 2026
Uruguay published Resolution No. 1.518/2026 on 30 June 2026 in the Diario Oficial on 1 July 2026, establishing
Read MoreUruguay: Senate approves income tax treaty with Qatar
July 09, 2026
The Uruguayan Senate approved the income tax treaty with Qatar on 7 July 2026. The treaty applies to Qatari income
Read More
Canada, Uruguay sign customs mutual assistance agreement
June 30, 2026
The Canada Border Services Agency announced the signing of a customs mutual assistance agreement with Uruguay on 25
Read MoreUruguay expands dividend withholding tax, indirect transfer rules
May 26, 2026
Uruguay has enacted new measures on dividend withholding tax and the taxation of indirect transfers of Uruguayan assets
Read More
Uruguay issues decree clarifying IRPF taxation of foreign-source income, assets, and withholding rules
May 22, 2026
Uruguay’s Ministry of Economy and Finance, through a Decree issued on 6 May 2026, has introduced detailed rules
Read More