International treaty

Uruguay: tax treaties

Tax treaties and related documents between the UK and Uruguay.

• From: HM Revenue & Customs
• Published: 28 June 2016
• Last updated: 21 August 2017 — See all updates

Documents

Synthesised text: 2016 Uruguay and UK tax treaty: Double Taxation Convention — in force

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Tax Information Exchange Agreement: exchange of information — in force

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Details

2016 Double Taxation Convention signed on 24 February 2016 — entered into force on 14 November 2016

The convention takes effect for:

(a) taxes withheld at source, for amounts paid or credited on or after 1 January 2017.

(b) other taxes, for taxable periods (and in the case of UK Corporation Tax, financial years) beginning on or after the 1 January 2017.

Notwithstanding the provisions in (a) and (b) above, the provisions of:

(a) Article 21 (Capital) of this convention shall not take effect unless the contracting states so agree through an exchange of diplomatic notes.

(b) Article 25 (Mutual agreement procedure) and Article 26 (Exchange of information) effective from 14 November 2016, without regard to the taxable period to which the matter relates.

Tax Information Exchange Agreement signed in London on 14 October 2013 — entered into force on 20 October 2016

This has effect in both countries for:

• criminal matters on 20 October 2016
• all other matters covered in Article 1, on 20 October 2016, but only for taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that date

Synthesised text of the Multilateral Instrument and the 2016 UK-Uruguay Double Taxation Agreement and Protocol — in force

The 2016 UK-Uruguay Double Taxation Agreement and Protocol has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 2016 UK-Uruguay Double Taxation Agreement and Protocol.

It is effective in the UK from: 

• 1 January 2021 for taxes withheld at source
• 1 April 2021 for Corporation Tax
• 6 April 2021 for Income Tax and Capital Gains Tax

It is effective in Uruguay from:

• 1 January 2021 with respect to all taxes

Published 28 June 2016

Last updated 21 August 2017 + show all updates

1. 21 August 2017

   Tax Information Exchange Agreement with Uruguay/UK has been added.

2. 13 December 2016

   The Double Taxation Convention between the UK and Uruguay entered into force on 14 November 2016.

3. 28 June 2016

   First published.