The new UK/Uruguay double taxation convention, signed in February 2016, entered into force on 14 November 2016. The convention has effect:
in respect of taxes withheld at source, for amounts paid or credited on or after 1 January 2017; and
in respect of other taxes, for taxable periods (and in the case of UK corporation tax, financial years) beginning on or after the first day of January 2017.
The new UK/Uruguay double taxation convention, signed in February 2016, entered into force on 14 November 2016. The convention has effect:
in respect of taxes withheld at source, for amounts paid or credited on or after 1 January 2017; and
in respect of other taxes, for taxable periods (and in the case of UK corporation tax, financial years) beginning on or after the first day of January 2017.
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