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Uruguay introduces a modification to the Corporate Income Tax regulations for 'Small Companies'

|Tax Alerts, Information Reporting, Legis ...|Uruguay
Uruguay

  • The Uruguayan Government has added an article to the Corporate Income Tax regulations, providing that taxpayers that have never been included in the "Small Companies" exemption may, only once, be included in it, under the terms and conditions established by the regulations.
 

Under a new regulatory provision, explained in Decree No. 25/024, Corporate Income Tax taxpayers that have never been in…

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