Uruguay has issued Decree No. 353 of 26 October 2018 on the Country-by-Country (CbC) reporting and Master file requirements introduced as part of Law No. 19.484 ({News-2017-02-01/A/6-previous coverage}). The decree includes:

• The content requirements for the CbC reporting and the Master file, both of which are in line with OECD guidance;
• The required information for the CbC notification, which…