Uruguay Extends CbC Reporting Deadline for Reporting Years Ending 31 January 2020

Uruguay's Directorate General of Taxation (DGI) has published Resolution No. 075/2021 of 19 January 2021, which extended the Country-by-Country (CbC) reporting deadline to 28 February 2021 for reporting fiscal years ending between 1 January 2020 and 31 January 2020. Under standard rules, CbC reports are due within 12 months following the end of the reporting fiscal year. According to the Resolution, the extension is provided because taxpayers have found it difficult to meet their obligations…