Uruguay's Directorate General of Taxation has issued Resolution No. 860/2019 of 27 March 2019, which extends the deadline for the submission of Country-by-Country (CbC) to 30 April 2019 in respect of the reporting fiscal year ending 31 December 2017. This is in addition to the 3-month extension already provided for reporting fiscal years ending up to 30 November 2018 (15-month deadline instead of standard 12-month). According to the resolution, the additional extension to 30 April is provide…