Uruguay

Uruguay has exchange of information relationships with 35 jurisdictions through 21 DTCs and 16 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Netherlands TIEA  24 Oct 2012  2012-10-24 1 Jun 2016  2016-06-01 Yes Yes
Hungary DTC  25 Oct 1988  1988-10-25 13 Aug 1993  1993-08-13 Yes No
Faroe Islands TIEA  14 Dec 2011  2011-12-14 19 Feb 2015  2015-02-19 Unreviewed Yes
Chile TIEA  12 Sep 2014  2014-09-12 not yet in force  1900-01-01 Yes Yes
United Kingdom TIEA  14 Oct 2013  2013-10-14 not yet in force  1900-01-01 Unreviewed Yes
Mexico DTC  14 Aug 2009  2009-08-14 1 Jan 2011  2011-01-01 Yes Yes
Ecuador DTC  26 May 2011  2011-05-26 15 Nov 2011  2011-11-15 Unreviewed Yes
Singapore DTC  15 Jan 2015  2015-01-15 14 Mar 2017  2017-03-14 Unreviewed Yes
Switzerland DTC  18 Oct 2010  2010-10-18 28 Dec 2011  2011-12-28 No Yes
South Africa TIEA  7 Aug 2015  2015-08-07 not yet in force  1900-01-01 Unreviewed Yes
India DTC  8 Sep 2011  2011-09-08 21 Jun 2013  2013-06-21 Yes Yes
Luxembourg DTC  10 Mar 2015  2015-03-10 11 Jan 2017  2017-01-11 Unreviewed Yes
Denmark TIEA  14 Dec 2011  2011-12-14 7 Jan 2013  2013-01-07 Yes Yes
Australia TIEA  10 Dec 2012  2012-12-10 1 Jul 2014  2014-07-01 Yes Yes
Iceland TIEA  14 Dec 2011  2011-12-14 14 Nov 2012  2012-11-14 Yes Yes
United Arab Emirates DTC  10 Oct 2014  2014-10-10 13 Jun 2016  2016-06-13 Yes No
Germany DTC  9 Mar 2010  2010-03-09 1 Jan 2012  2012-01-01 Yes Yes
Finland DTC  13 Dec 2011  2011-12-13 6 Feb 2013  2013-02-06 Yes Yes
Canada TIEA  5 Feb 2013  2013-02-05 27 Jun 2014  2014-06-27 Yes Yes
Viet nam DTC  9 Dec 2013  2013-12-09 26 Jul 2016  2016-07-26 Unreviewed Yes
Malta DTC  11 Mar 2011  2011-03-11 13 Dec 2012  2012-12-13 Yes Yes
Romania DTC  14 Sep 2012  2012-09-14 22 Oct 2014  2014-10-22 Yes Yes
Spain DTC  9 Oct 2009  2009-10-09 24 Apr 2011  2011-04-24 Yes Yes
Norway TIEA  14 Dec 2011  2011-12-14 30 Jan 2014  2014-01-30 Yes Yes
Argentina TIEA  23 Apr 2012  2012-04-23 7 Feb 2013  2013-02-07 Yes Yes
Portugal DTC  30 Nov 2009  2009-11-30 13 Sep 2012  2012-09-13 Yes Yes
Sweden TIEA  14 Dec 2011  2011-12-14 17 Apr 2015  2015-04-17 Yes Yes
Liechtenstein DTC  18 Oct 2010  2010-10-18 3 Sep 2012  2012-09-03 Yes Yes
Brazil TIEA  23 Oct 2012  2012-10-23 not yet in force  1900-01-01 Yes Yes
Chile DTC  1 Apr 2016  2016-04-01 not yet in force  1900-01-01 Unreviewed Yes
Poland DTC  2 Aug 1991  1991-08-02 not yet in force  1900-01-01 Unreviewed No
Guernsey TIEA  2 Jul 2014  2014-07-02 6 Oct 2017  2017-10-06 Yes Yes
France TIEA  28 Jan 2010  2010-01-28 31 Dec 2010  2010-12-31 Yes Yes
Belgium DTC  23 Aug 2013  2013-08-23 not yet in force  1900-01-01 Yes Yes
Greenland TIEA  14 Dec 2011  2011-12-14 25 Jan 2013  2013-01-25 Unreviewed Yes
Korea, Republic of DTC  29 Nov 2011  2011-11-29 22 Jan 2013  2013-01-22 Yes Yes
United Kingdom DTC  24 Feb 2016  2016-02-24 14 Nov 2016  2016-11-14 Unreviewed No