{"id":10520,"date":"2023-05-23T12:25:09","date_gmt":"2023-05-23T10:25:09","guid":{"rendered":"https:\/\/auren.com\/mx\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/"},"modified":"2023-05-23T12:25:09","modified_gmt":"2023-05-23T10:25:09","slug":"foreign-income-considered-as-uruguayan-source-income-for-irae-purposes","status":"publish","type":"global-blog","link":"https:\/\/aurenweb-stg.servidortemporal.net\/mx\/en\/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":"

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

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

The modifications will take effect for fiscal years beginning on or after January 1, 2023.<\/p>\n

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

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

Victoria Guadalupe, Certified Accountant from Auren Uruguay<\/em><\/p>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

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":7115,"template":"","meta":{"_acf_changed":false},"global-blog-category":[],"class_list":["post-10520","global-blog","type-global-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nForeign income considered as Uruguayan source income for IRAE purposes - Auren M\u00e9xico<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Foreign income considered as Uruguayan source income for IRAE purposes - Auren M\u00e9xico\" \/>\n<meta property=\"og:description\" content=\"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.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aurenweb-stg.servidortemporal.net\/mx\/en\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/\" \/>\n<meta property=\"og:site_name\" content=\"Auren M\u00e9xico\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AurenMexico\/\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@Auren_Mexico\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aurenweb-stg.servidortemporal.net\/mx\/en\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/\",\"url\":\"https:\/\/aurenweb-stg.servidortemporal.net\/mx\/en\/global-blog\/foreign-income-considered-as-uruguayan-source-income-for-irae-purposes\/\",\"name\":\"Foreign income considered as Uruguayan source income for IRAE purposes - 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