A new law makes it easier for certain information technology (IT) professionals with IT activities in Uruguay to pay nonresident income tax and to be exempted from making social security contributions.The law also makes employers responsible for withholding nonresident income tax on behalf of the IT professionals under contract.This Alert outlines the eligibility requirements.Uruguay continues to demonstrate its commitment to fostering the growth of its information technology (IT) sector through the enactment of Law No. 20,191 on 23 August 2023. Under this law, the government provides IT professionals with the option to pay the Non-Resident Income Tax (IRNR) for income...