Uruguay has published Decree 64/021, which amends Decree No. 150/007 in relation to the option for taxpayers to not compute goodwill in a merger or division as provided by Article 18b(ter) - Corporate Restructuring. Article 18b is replaced by Decree 64/021 with new provisions, including that companies undergoing a merger or division as part of corporate restructuring may choose to not compute goodwill if the following conditions are met: The final owners of the companies participating in the mergers or divisions are fully the same, maintaining at least 95% of their equity proportions without modification for a period of at...