Brazil & Southern Cone - January 2013 (ISSN 1741-4431)

Uruguay and Argentina concluded a double taxation and tax information exchange agreement last year and the new arrangement is due to take effect in February. However, as the implementation deadline fast approaches there still are some key issues to be resolved. On 16 January, the head of Uruguay’s tax agency (DGI), Pablo Ferreri, said that the agreement had to come into force on 7 February, 30 days after the ratification process concluded with the exchange of diplomatic acknowledgement letters on 6 January.

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