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  • Service: Tax, International Corporate Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 2/27/2013

Uruguay - Tax treaty with Argentina enters into force 

February 27: An income tax treaty between Uruguay and Argentina entered into force 8 February 2013.

In Uruguay, Ley N° 19.032 contains the terms of the Uruguay-Argentina income tax treaty (generally follows the UN Model Convention).


The treaty provisions apply with respect to the following taxes:


  • Argentina - Income tax (impuesto a las ganancias), tax on minimal presumed income (impuesto a la ganancia mínima presunta), personal property tax (impuesto sobre los bienes personales)
  • Uruguay - Corporate income tax (impuesto a las rentas de las actividades económicas; impuesto a la renta de personas físicas), tax on the sale of agricultural goods (impuesto a la enajenación de bienes agropecuario); non-resident income tax (impuesto a las rentas de los no residentes), social security tax (impuesto de asistencia a la seguridad social), and patrimony or wealth tax (impuesto al patrimonio)

Read a February 2013 report (Spanish) [PDF 59 KB] prepared by the KPMG member firm in Uruguay: Ley N° 19.032 – Tratado de Intercambio de Información Tributaria y Métodos para evitar la Doble Imposición con Argentina




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