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Uruguay deposits its MLI ratification with the OECD

11 February 2020

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Tax Alerts, National/Federal Taxation, Treaties, OECD

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Uruguay

On 6 February 2020, Uruguay deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) with the Organisation for Economic Co-operation and Development’s (OECD) Secretary-General, Angel Gurría.It will enter into force for Uruguay on 1 June 2020. As of that date, the treaties that Uruguay has with the following countries will change: Belgium, Finland, India, Liechtenstein, Luxembourg, Malta, Singapore, United Arab Emirates and the United Kingdom. Treaties that Uruguay has with other countries may be modified in the future depending on whether those countries adhere to the...