June 24, 2021
Ministry of Finance
Tax Convention with Uruguay will Enter into Force
[Provisional translation]
1. On June 23, the exchange of diplomatic notes between the Government of Japan and the Government of the Oriental Republic of Uruguay for the entry into force of “Convention between Japan and the Oriental Republic of Uruguay for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (signed on September 13, 2019) took place in Montevideo.
2. This Convention, accordingly, will enter into force on July 23, 2021 (the thirtieth day after the date of exchange of diplomatic notes) and will have effect:
(a) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2022; and
(b) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2022.
The provisions concerning the exchange of information and the assistance in the collection of taxes will have effect from July 23, 2021, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.
【Reference】 Texts and Outline of the Convention
・“Convention between Japan and the Oriental Republic of Uruguay for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance”（Japanese(PDF:367KB)
・English(PDF:111KB)）
・English(PDF:111KB)）・Outline of the Convention.