Uruguay

Corporate taxation

The corporate tax rate is 25%.

Transfer pricing

Transfer pricing is regulated in Chapter VII of Title 4 of the 1996 CTC. As a general principle, the regulations on transfer pricing are applicable to international transactions made between related parties. However, Uruguayan legislation has extended the scope of these regulations to transactions carried out with low-tax or nil-tax jurisdictions or regimes (either international or domestic) and certain operations through third intermediaries.

Links

• • • • Transfer Pricing Country Profile
      • Transfer Pricing Dispute Resolution Profile
      • Tax Administration
      • Local Transfer Pricing Guidelines

Transfer Pricing Case Law

Case Name	Description	Date	Countries	Keywords