{"id":16114,"date":"2023-05-23T12:25:09","date_gmt":"2023-05-23T10:25:09","guid":{"rendered":"https:\/\/auren.com\/co\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/"},"modified":"2025-03-14T10:16:33","modified_gmt":"2025-03-14T09:16:33","slug":"foreign-income-considered-as-uruguayan-source-income-for-irae-purposes","status":"publish","type":"global-blog","link":"https:\/\/auren.com\/co\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/","title":{"rendered":"Foreign income considered as Uruguayan source income for IRAE purposes"},"content":{"rendered":"<p>In 2021, the European Union Code of Conduct for Business Taxation (COCG) requested Uruguay to commit to amending aspects identified as potentially harmful in our tax system, amendment effective January 1, 2023.<\/p>\n<p>To comply with said commitment, November 2022, Law 20,095 was approved means of which they were established regulatory changes regarding certain foreign income obtained by IRAE taxpayers that are part of a multinational group.<\/p>\n<p>The modifications will take effect for fiscal years beginning on or after January 1, 2023.<\/p>\n<p>Law seeks to consider certain income obtained abroad by a taxpayer who is a member of a multinational group as a Uruguayan source and, therefore, subject to IRAE. In other words, if the taxpayer is not part of a multinational group, it shall not be affected by the proposed changes.<\/p>\n<p>As established in its regulations, a multinational group comprises a set of two or more related entities that consolidate Financial Statements, resident in different jurisdictions, as well as the parent company and its permanent establishments.<\/p>\n<p><em>Victoria Guadalupe, Certified Accountant from Auren Uruguay<\/em><\/p>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In 2021, the European Union Code of Conduct for Business Taxation (COCG) requested Uruguay to commit to amending aspects identified as potentially harmful in our tax system, amendment effective January 1, 2023.<\/p>\n","protected":false},"featured_media":12648,"template":"","meta":{"_acf_changed":false},"global-blog-category":[],"class_list":["post-16114","global-blog","type-global-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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