Uruguay issued Decree No. 144/018 in May 2018, which regulates the new source rules for the taxation of services provided through the internet, technological platforms, computer applications, or similar means (provided digitally). The new rules are generally effective from 1 January 2018, although certain withholding requirements apply from 1 July 2018. Some of the main aspects of the Decree are summarized as follows. Income from the supply of audio-visual content provided digitally is considered sourced entirely in Uruguay if the service user is in Uruguay, which includes where the IP address of the device displaying the content, or the billing...