Uruguay's 12% tax now looks through offshore firms to owners above 5%. Uruguay tax look-through hits US expats hardest, with no tax treaty to shield them.
Uruguay · Taxes
Key Facts
The rate. Uruguay taxes most foreign-source capital income at a flat 12% for tax residents.
The look-through. Income routed through a foreign entity is attributed to a resident who owns more than 5%.
No hiding. That catches people who assumed an offshore company shielded the income.
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