Uruguay: capital gains tax exemption on transfer of bearer shares repealed

The Canada Border Services Agency announced the signing of a customs mutual assistance agreement with Uruguay on 25 June 2026. Erin O’Gorman, President of Canada Border Services Agency (CBSA), together with His Excellency Pablo Sader, Uruguayan

Uruguay has enacted new measures on dividend withholding tax and the taxation of indirect transfers of Uruguayan assets under Law No. 20446 of 16 December 2025, included in the country’s 2025-2029 National Budget. The changes maintain the

Uruguay’s Ministry of Economy and Finance, through a Decree issued on 6 May 2026, has introduced detailed rules updating the taxation of income derived from non-resident entities under the Personal Income Tax (IRPF), in line with amendments set

According to an OECD update, Montenegro, Oman, Panama, Peru, Rwanda, and Uruguay signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA) and the Addendum to

The Uruguayan tax authority (DGI) has launched a new website to provide guidance for compliance with the Qualified Domestic Minimum Top-Up Tax (QDMTT), known in Spanish as the Impuesto Mínimo Complementario Doméstico (IMCD). This announcement

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