The tax information exchange agreement between the United States and Uruguay entered into force on 10 November 2024. The agreement, signed 24 October 2023, is the first of its kind between the two countries. It applies for criminal tax matters without regard to the taxable period to which the requests relate and applies for other matters with regard to taxable periods that begin on or after the date of its entry into force, or where there is no taxable period, to charges to tax that arise on or after the date of its entry into force.