GLOBAL TAX INTELLIGENCE
International and corporate tax developments.
Follow material tax changes around the world, with clear legal status and links to the original documents.
From the Intelligence desk.
Tax developments and analysis from Straxiom Intelligence. Browse by topic and country.
Uruguay · Administrative guidance
Uruguay implements tax-exempt clearance for scientific R&D imports
On 8 October 2026, Uruguay published Customs Resolution No. 29/2026 in its Official Gazette, establishing electronic clearance for tax-exempt scientific-development imports. The procedure implements an existing exemption for qualifying scientific and technological micro, small and medium-sized enterprises.
Uruguay · Enacted legislation
Uruguay extends tourism VAT relief to April 2027
On 8 October 2026, Uruguay published Decree No. 235/026, extending the nine-percentage-point VAT reduction for qualifying electronically paid tourism services until 30 April 2027. Hospitality, vehicle-hire and payment groups retain the existing relief and its documentation requirements.