Uruguay's Directorate General of Taxation has published Resolution No. 9270/2018 on the tax payment obligations of non-resident suppliers of audio/visual content and mediation and intermediation through digital means. The resolution is in relation to Uruguay's new source rules for digital services, which when supplied to Uruguay users/customers results in non-resident income tax and VAT obligations ({News-2018-07-25/A/6-previous coverage}). When supplied to corporate customers (B2B), a withholding obligation generally applies, while in the case of individual customers (B2C), the supplier is required to meet the tax obligations. Key points of Resolution No. 9270/2018 include: Taxpayers (suppliers) may opt to settle their tax...