The income tax treaty between Japan and Uruguay was signed on 13 September 2019. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Japanese income tax, corporation tax, the special income tax for reconstruction, local corporation tax, and local inhabitant taxes. It covers Uruguayan tax on business income, personal income tax, non-residents income tax, and the tax for social security assistance.
Residence
If a company is considered resident in…