On 6 February 2020, Uruguay deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) with the Organisation for Economic Co-operation and Development’s (OECD) Secretary-General, Angel Gurría.

It will enter into force for Uruguay on 1 June 2020. As of that date, the treaties that Uruguay has wit…