• Liechtenstein - Uruguay
    Tax Treaty Enters Into Force

    27-09-2012

    The Income Tax Treaty between Liechtenstein and Uruguay entered into force on 3 September 2012 after the exchange of ratification instruments between the two countries.

    In accordance with the new treaty, the following withholding taxes will apply:

    • Dividends:
      • 5% if the beneficial owner is a person other than an individual which holds directly at least 10% of the capital of the company paying the dividends.
      • 10% in all other cases.

    • Interest:
      • 0% if the interest is paid in connection with the sale on credit of any industrial, commercial or scientific equipment.
      • 0% if the interest is paid on a loan granted by a bank for at least 3 years for financing investment projects.
      • 10% in all other cases.

    • Royalties: 10% withholding tax on royalties.

    The treaty will be effective as of 1 January 2013.

    Back to News
    Related Topics:

Maastricht University - 5th Global Tax Policy Conference: Tax Policy after BEPS, what can be expected? On 6 September 2019 at the Royal Museums of Arts and History in Brussels, Prof. Dr Hans van den Hurk, chairman of the Annual Global Tax Policy Conference of the Maastricht Centre for Taxation (Maastricht University) with his esteem speakers are addressing the above question.

Read more
Follow Us
Specialist writers View All
Copyright © 2012 - 2019 Offtax Ltd. All rights reserved. Compare Countries News & Articles About Join Us Directory Contact Us