Uruguay’s Executive has submitted to Parliament for discussion a bill that would modify the traditional source criteria for Corporate Income Tax (CIT) purposes in order to comply with European Union (EU) requirements.On 6 October 2022, a bill that would modify the Uruguayan CIT source criteria in order to comply with EU requirements has been submitted to Parliament for discussion.In July of 2022, a draft bill was published for public discussion detailing the substance requirements that should be met by CIT taxpayers that form part of a multinational group in order to maintain the traditional source criteria with regard to passive...