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Uruguay


  • 1-September-2020

    English

  • 7-May-2020

    English

    Revenue Statistics in Latin America and the Caribbean 2020

    This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB). The 2020 edition is produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
  • 6-février-2020

    Français

    L'Uruguay dépose son instrument de ratification de la Convention Multilatérale BEPS

    L'Uruguay a déposé son instrument de ratification de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices, soulignant ainsi son ferme engagement à prévenir l'utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales. La Convention entrera en vigueur le 1er juin 2020.

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  • 28-November-2018

    English

    Latin American Ministers launch regional initiative to combat tax evasion and corruption

    This week, in the margins of the 11th Global Forum meeting held in Punta del Este, Uruguay Minister of Economy and Finance Danilo Astori led a discussion with Ministers, high level representatives and officials from Latin America on the use of information exchange to combat tax fraud and corruption.

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  • 22-novembre-2018

    Français

    Le Forum mondial sur la transparence fiscale marque un tournant dans la lutte contre l'évasion fiscale avec le lancement généralisé de l'échange automatique d'informations financières

    Le Forum mondial a tenu sa réunion annuelle à Punta del Este (Uruguay) les 20 et 22 novembre, réunissant 220 délégués de 84 juridictions et 12 organisations internationales afin de renforcer la lutte de la communauté internationale contre la fraude fiscale. La réunion a marqué le lancement généralisé de l'échange automatique d'informations de comptes financiers.

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  • 30-juin-2016

    Français

    La première réunion du nouveau cadre inclusif établi pour lutter contre l'érosion de la base d'imposition et le transfert de bénéfices marque une nouvelle ère dans la coopération fiscale internationale

    Des représentants de plus de 80 pays et juridictions se sont réunis à Kyoto au Japon afin de poursuivre les efforts engagés pour refondre les règles fiscales internationales et les adapter aux réalités du 21ème siècle, marquant une nouvelle étape pour le Projet de l'OCDE et du G20 pour lutter contre l'érosion de la base d'imposition et le transfert de bénéfices (BEPS).

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  • 1-June-2016

    English

    Brasil, Jamaica e Uruguai expandem suas capacidades de luta contra a evasão e elisão fiscais internacionais

    A Jamaica e o Uruguai assinaram hoje a Convenção Multilateral sobre Assistência Mútua Administrativa em Matéria Fiscal e o Brasil depositou o instrumento de ratificação da Convenção por ocasião do lançamento do Programa Regional da OCDE sobre o Caribe e a América Latina e da Reunião do Conselho Ministerial da OCDE.

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  • 1-June-2016

    English

    Brasil, Jamaica y Uruguay expanden su capacidad para luchar contra la elusión y la evasión fiscal internacional

    Jamaica y Uruguay firmaron hoy la Convención Multilateral sobre Asistencia Administrativa Mutua en Materia Fiscal y Brasil depositó el instrumento de ratificación de la Convención durante la puesta en marcha del Programa Regional de América Latina y el Caribe de la OCDE y de la Reunión Ministerial del Consejo de la OCDE.

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  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Uruguay 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Uruguay. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
  • 7-November-2012

    English

    Country Notes for Revenue Statistics in Latin America 2012

    Country Notes from the publication 'Revenue Statistics in Latin America 1990 - 2010'.

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