According to a recent update from the Uruguay government, the pending income tax treaty with Singapore was ratified on 2 December 2016 ({News-2015-01-20/T/2- treaty details}). The treaty, signed 15 January 2015, is the first of its kind between the two countries and will enter into force 15 days after the ratification instruments are exchanged. It will apply in Uruguay from 1 January of the year following its entry into force, and will apply in Singapore in respect of taxes withheld at source…