Uruguay's Economy and Finance Ministry has extended the deadline for non-residents to file their holders' information return without penalty to 31 December 2014. Under normal practice, non-residents with holdings of shares or investments in Uruguayan entities are required to file a return within 30 days of changes in their holdings with the Uruguayan Central Bank when either of the following conditions are met: The non-resident operates in Uruguayan territory through a permanent establishment The non-resident has their effective headquarters (management and control) in Uruguay, in order to develop business activities in Uruguay or abroad The requirement also applies when a...