Dossier
offshore entity
Coverage of offshore entity in the Nexus archive.
- 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.