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HMRC internal manual

Double Taxation Relief Manual

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Uruguay: Agreement

Title CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE ORIENTAL REPUBLIC OF URUGUAY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
   
Signed 24 February 2016
Statutory Instrument number SI 2016 No. 753
Entered into force 14 November 2016
Has effect from In respect of taxes withheld at source, for amounts paid or credited on or after 1 January 2017.In respect of other taxes, for taxable periods (and in the case of United Kingdom corporation tax, financial years) beginning on or after the first day of January 2017.Notwithstanding the provisions above: The provisions of Article 21 (Capital) of this Convention shall not take effect unless the UK and Uruguay so agree through an exchange of diplomatic notes. The provisions of Article 25 (Mutual agreement procedure) and Article 26 (Exchange of information) shall have effect from 14 November 2016, without regard to the taxable period to which the matter relates.