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UK/Uruguay double taxation convention

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The new UK/Uruguay double taxation convention, signed in February 2016, entered into force on 14 November 2016. The convention has effect:

The new UK/Uruguay double taxation convention, signed in February 2016, entered into force on 14 November 2016. The convention has effect:

  • in respect of taxes withheld at source, for amounts paid or credited on or after 1 January 2017; and
  • in respect of other taxes, for taxable periods (and in the case of UK corporation tax, financial years) beginning on or after the first day of January 2017.
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