BUSINESSTHE RIO TIMES
Uruguay’s 12% Tax Goes Deeper: The Look-Through Rule and the US-Expat Trap
Uruguay taxes foreign-source capital income at a flat 12% for tax residents. The look-through rule attributes income from entities owned over 5% to residents, affecting those who believed offshore companies concealed earnings. US expats are particularly exposed to this tax policy.
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Adjacent reporting
- Uruguay’s Foreign-Income Tax: A July 1 Countdown
- Uruguay’s Tax Clock: Which Regime New Residents Must Choose Before July 1
- Taxes in Panama: Worldwide Income and What Expats Owe
- Uruguay’s New Tax: Your Before-July Checklist
- Mexico’s Tightening Tax Net: How Long Stays Can Make You a Tax Resident
- Tax Residency in Panama: The 183-Day Rule