On 12 January 2017, the UK Foreign & Commonwealth Office published a release confirming that the income and capital tax treaty with Uruguay entered into force 14 November 2016, and has taken effect from 1 January 2017 for taxes withheld at source, and in respect of other taxes, for taxable periods (and in the case of UK Corporation Tax, financial years) beginning on or after 1 January 2017. The treaty, signed 24 February 2016, is the first of its kind between the two countries. Click the following link for {News-2016-11-28/T/2- details of the treaty}.