Uruguay has issued Decree No. 353 of 26 October 2018 on the Country-by-Country (CbC) reporting and Master file requirements introduced as part of Law No. 19.484 ({News-2017-02-01/A/6-previous coverage}). The decree includes: The content requirements for the CbC reporting and the Master file, both of which are in line with OECD guidance; The required information for the CbC notification, which must include the name and residence of the reporting entity, the name and residence of the ultimate parent of the group, and the names of all constituent entities resident in Uruguay; The definitions of relevant terms, including "Large Multinational Group" for...