The income and capital tax treaty between Belgium and Uruguay was signed 23 August 2013. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Belgian individual income tax, corporate income tax, income tax on legal entities, and income tax on non-residents. It covers Uruguayan tax on business income, personal income tax, non-residents income tax, tax for social security assistance, and capital tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engaged personnel...