On 10 March 2015, officials from Luxembourg and Uruguay signed an income and capital tax treaty. The treaty is the first of its kind between the two countries, and will enter into force after the ratification instruments are exchanged. Taxes Covered The treaty covers Luxembourg individual income tax, corporation tax, capital tax and the communal trade tax. It covers Uruguay business income tax, personal income tax, non-resident income tax, social security tax and capital tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through...