13 December 2013 Report from our correspondent Ernst & Young, Montevideo, and Anapaula Trindade Marinho, IBFD Research Associate On 28 October 2013, the government introduced a Bill which tends to facilitate the disclosure of bearer security holders. The Bill aims to solve the difficulties met by companies when complying with mandatory disclosure, and to encourage those who are still resistant to disclose their identity. The main provisions of the Bill are described below: - where the bearer securities owned are equivalent to at least 50% of the capital, holders must provide details on the bearer security holder to the issuer...