The income tax treaty between Luxembourg and Uruguay will enter into force on 11 January 2017. The treaty, signed 10 March 2015, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Luxembourg individual income tax, corporation tax, capital tax, and the communal trade tax. It covers Uruguay business income tax, personal income tax, non-resident income tax, social security tax, and capital tax.
Service PE
The treaty includes the provision that a permanent e…