GloBE Country Guide: Uruguay

Summary

Status	Draft Law
Law	Draft 2025-2029 Budget Law of August 31, 2025
Effective Date	Proposed to be effective from January 1, 2026
IIR	No
UTPR	No
QDMTT	Yes
Filing Deadlines	Standard
Safe Harbours	High-Level

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Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

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