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Tax Convention with Uruguay Agreed in Principle

April 19, 2019

Ministry of Finance

Tax Convention with Uruguay Agreed in Principle

[Provisional translation]
1. The Government of Japan and the Government of the Oriental Republic of Uruguay have agreed in principle on the tax convention between the two countries.

2. This Convention includes provisions for the purposes of clarifying the scope of taxation in the two countries, eliminating international double taxation and preventing tax evasion and avoidance, and is expected to promote further mutual investments and economic exchanges between the two countries.

3. This Convention will be signed after the necessary internal procedures have been completed by each of the two Governments. Thereafter, the Convention will enter into force after the completion of the domestic process in both countries (in the case of Japan, approval by the Diet is necessary).