Uruguay
A. Progress in the implementation of the minimum standard
Uruguay has 22 tax agreements in force as reported in its response to the Peer Review questionnaire. Fourteen of those agreements comply with the minimum standard.
Uruguay signed the MLI in 2017 and deposited its instrument of ratification on 6 February 2020, listing its non-compliant agreements. The MLI entered into force for Uruguay on 1 June 2020. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Uruguay is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.1
← 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 has also adopted for the simplified LOB under Article 7(6) of the MLI.