Uruguayan tax residence and the tax holiday electrónico changes affecting individuals Juan Bonet, Cecilia Valverde and Guillermo Lorbeer
By: Bonet Tellechea, Juan
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Contributor(s): Valverde, Cecilia | Lorbeer, Guillermo.
Material type: 
ArticlePublisher: 2021Subject(s): RESIDENCIA FISCAL | VACACIONES FISCALES | TRATADOS INTERNACIONALES | URUGUAY
In:
Bulletin for International Taxation v. 75, n. 7, July 2021, p. 340-346Summary: This article examines the Uruguayan tax residence regime as amended by the most recent changes that apply from 2020 and 2021. It also describes certain key aspects of this special regime and its effect on Uruguay?s network of tax treaties.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/7-1 (Browse shelf) | Available | BIT/2021/7-1 |
Disponible también en formato electrónico.
Resumen.
This article examines the Uruguayan tax residence regime as amended by the most recent changes that apply from 2020 and 2021. It also describes certain key aspects of this special regime and its effect on Uruguay?s network of tax treaties.
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