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foreign-income tax

Coverage of foreign-income tax in the Nexus archive.

Earliest in view: Jul 18 · 06:18 UTCMost recent: Jul 18 · 06:18 UTC
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  • BUSINESSJul 18 · 06:18 UTCTHE RIO TIMES
    Uruguay’s Foreign-Income Tax: The Planning Levers for Wealthy Residents

    Uruguay's foreign-income tax for residents imposes a 12% rate effective January 2026, with an 8% withholding option to avoid filing. Taxpayers may choose annually between taxing actual foreign income or a notional base, and offshore entities are subject to a 'look-through' rule.

foreign-income tax · Dossier · The Nexus