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]
Taxation in South America
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