Uruguay published Law No. 20.009 in the Official Gazette on 13 December 2021, which provides for the ratification of the pending income and capital tax treaty with Brazil. The treaty, signed 7 June 2019, is the first of its kind between the two countries. It will enter into force 15 days after the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force.