Uruguay has published Decree No. 419/022, which establishes the minimum monthly advance corporate income tax (IRAE) payment amounts for 2023. The minimum amounts are provided in the following scale based on gross revenue in the prior year, considering a reference amount (305,000 indexed units) up to 3 times the reference amount - UYU 6,770 over 3 times the reference amount up to 6 times - UYU 7,400 over 6 times the reference amount up to 12 times - UYU 9,940 over 12 times the reference amount up to 24 times - UYU 13,470 over 24 times the reference amount -...