Uruguay's Directorate General of Taxation (DGI) has announced the publication of version 2.0 of the technical guidance on the format of the Country-by-Country (CbC) report, which includes modification and incorporation of validations and modifications of error codes. Uruguay's CbC reporting requirements apply for reporting fiscal years beginning on or after 1 January 2017, with CbC reports to be submitted in XML format within 12 months following the end of the reporting fiscal year. For fiscal years ending up to 30 November 2018, however, a 15-month deadline (3-month extension) is provided.