Uruguay
A. Progress in the implementation of the minimum standard
Uruguay has 21 tax agreements in force, as reported in its response to the Peer Review questionnaire. Two of those agreements, the agreements with Chile and Paraguay, comply with the minimum standard.
Uruguay signed the MLI in 2017, listing 20 tax agreements.
Uruguay is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.1
The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
B. Implementation issues
No jurisdiction has raised any concerns about their agreements with Uruguay.
Note
← 1. For its agreements listed under the MLI, Uruguay is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). Uruguay also opted for the simplified LOB under Article 7(6) of the MLI.