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Uruguayan Tax Office clarifies substance requirements applicable to the Corporate Income Tax’s source criteria

|Tax Alerts, Legislation & Policy, Na ...|Uruguay
Uruguay

  • Uruguay’s Tax Office (Dirección General Impositiva – DGI) has issued a resolution aiming to clarify several aspects of the substance requirements applicable to Corporate Income Tax’s source criteria.

  • The resolution is effective as of 15 March 2023.

On 15 March 2023, the Uruguayan Tax Office issued a resolution that aims to clarify several aspects of the substance requirements applicable to the Corporate Income Tax’s (CIT’s) source criteria (for background, see EY Global Tax Alert, Uruguay’s Minist…