Uruguay's Directorate General of Taxation (DGI) has announced the publication of version 2.0 of the technical guidance on the format of the Country-by-Country (CbC) report, which includes modification and incorporation of validations and modifications of error codes. Uruguay's CbC reporting requirements apply for reporting fiscal years beginning on or after 1 January 2017, with CbC reports to be submitted in XML format within 12 months following the end of the reporting fiscal year. For fis…