Taxation in Uruguay

Taxes in Uruguay are taxes collected mainly by the General Taxation Directorate (Spanish: Dirección General Impositiva, DGI) in Uruguay.

A major tax reform bill came into force on 1 July 2007 with the number 18083.[1][2] Nevertheless, something important remained: Uruguay applies the source principle, with investments located and activities performed outside Uruguay remaining untouched.[3]

  1. ^ Cite error: The named reference Ley 18083 was invoked but never defined (see the help page).
  2. ^ "Uruguayan government drafts major tax reform bill". PwC. Retrieved 2014-09-21.
  3. ^ "Doing Business In Uruguay" (PDF). PKF. Retrieved 2014-09-21.

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