How many tax treaties does Uruguay have?

Uruguay has 15 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Uruguay's most important treaty partners?

Uruguay's major treaty partners include Spain, Germany, South Korea, India, Finland, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Uruguay's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Uruguay may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Uruguay Tax Treaties

Uruguay has approximately 15 double taxation agreements in force. The treaty network has been growing as Uruguay has increased its integration into the international tax framework. Uruguay does not have a comprehensive tax treaty with the United States. Uruguay participates in the Global Forum on Transparency and Exchange of Information for Tax Purposes and exchanges information under the Common Reporting Standard (CRS). Uruguay is not an OECD member but is considered an OECD Key Partner.

TerritorialSouth America

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

SpainGermanySouth KoreaIndiaFinlandMaltaHungaryMexicoPortugalSwitzerland

About Uruguay's Treaty Network

Uruguay maintains a network of 15 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Uruguay Tax Treaties

Major Treaty Partners

About Uruguay's Treaty Network

Uruguay Tax Treaties FAQ