Uruguay's Directorate General of Taxation (DGI) has issued Resolution No. 94/2019 on the submission of Country-by-Country (CbC) reports and notifications. Uruguay's CbC reporting requirements apply in respect of reporting fiscal years beginning on or after 1 January 2017. The Resolution includes that: Large MNE groups (EUR 750 million consolidated revenue) must submit CbC reports in Uruguay, unless a group member has submitted a CbC report in a jurisdiction with which Uruguay has a valid information exchange agreement and the report can be effectively exchanged with Uruguay; If DGI verifies that a CbC report cannot be exchanged, despite the existence of...