Uruguay's government has issued regulations for the application of a temporary emergency health tax that has been introduced to fund the COVID-19 Solidarity Fund, which was approved in April 2020. The tax is generally levied on all remunerations, in money or in kind, derived from personal services provided to the state, departmental governments, autonomous state entities, the courts, state-owned companies, non-state public companies, and companies majority-owned by the state. The tax is paid …