Uruguay has published Law No. 19.949, providing for the introduction of a second temporary emergency health tax, "Health Emergency Tax 2 - COVID-19", which is similar to the temporary tax introduced in 2020 to fund the COVID-19 Solidarity Fund. The tax is levied on all remunerations accrued in May and June 2021, in money or in kind, derived from personal services provided to the state, departmental governments, autonomous state entities, state-owned companies, non-state public companies, and companies majority-owned by the state. This includes personal services provided both within and outside a dependency relationship, whatever the legal nature of the relationship....