Uruguay and the United States have entered into an agreement to exchange information on tax matters.Tax authorities in both countries have obligations under the agreement, as highlighted in this Tax Alert.Taxpayers with connections to the United States and Uruguay will want to note this new agreement and determine how it could affect their tax compliance obligations.On 24 October 2023, Uruguay and the United States signed an exchange-of-information agreement (Agreement) relating to tax matters in Uruguay.Main characteristics The competent authorities of the Parties (Uruguay and the United States, in this case) undertake to assist each other by exchanging relevant information on...