Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Uruguay

Recent developments relating to MAP in Uruguay prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• No developments were reported

Other developments relating to MAP

• MAP guidance and MAP framework decree are under elaboration.

Latest Action 14 Peer Review report

Uruguay is yet to be peer reviewed under Action 14.

Tax treaty network of Uruguay

• 26 treaties, applicable to 26 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Uruguay's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
22	0	4

Source: OECD

Uruguay's MAP programme

Organisation of competent authority function

• 11 persons:

  • one head of unit

  • two persons working on MAP cases both of which work on other tasks as well).

• contact persons for MAP requests:

  • Ministerio de Economía y Finanzas- Asesoría Tributaria

  • Tel: [phone] │Fax: [phone]

  • Email address: [e-mail]

  • Office Address: Colonia 1089, Piso 3.

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Uruguay did not provide the relevant information.	-
MAP profile	29 December 2016	https://www.oecd.org/tax/dispute/uruguay-dispute-resolution-profile.pdf

Overview of Uruguay's MAP Statistics for 2022

Uruguay did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-uruguay.pdf for details with respect to Uruguay's MAP Statistics.