Uruguay Launches Website for Qualified Domestic Minimum Top-Up Tax, Sets Deadline to Request Exemption for Entities Covered by Fiscal Stability Clauses

The Uruguay tax authority (Dirección General Impositiva - DGI) has announced the launch of a new website for Uruguay's Qualified Domestic Minimum Top-Up Tax (QDMTT), referred to in Spanish as the Impuesto Mínimo Complementario Doméstico (IMCD). The purpose of the site is to provide regulatory and technical information relevant for complying with the IMCD requirements. The site currently includes links to the relevant domestic regulations and OECD guidance, as well as a notice regarding the…