Uruguay’s Tax Office (Dirección General Impositiva – DGI) has issued a resolution aiming to clarify several aspects of the substance requirements applicable to Corporate Income Tax’s source criteria.The resolution is effective as of 15 March 2023.On 15 March 2023, the Uruguayan Tax Office issued a resolution that aims to clarify several aspects of the substance requirements applicable to the Corporate Income Tax’s (CIT’s) source criteria (for background, see EY Global Tax Alert, Uruguay’s Ministry of Economy and Finance issues decree regulating law that modifies Uruguayan CIT source criteria, dated 16 December 2022). These are the main regulations introduced by Tax...