documento electrónico

Inglés

Revista del CIAT

2011

15-29

Economic globalization has impacted the national tax systems, making them adjust their tax regulations in order to protect their tax bases from harmful tax competition. At the international level and for the same purpose, countries have signed international agreements with clauses that provide exchange of information on tax matters. In this context, the present paper will address the measures taken by Uruguay, specifically in relation to the exchange of information in tax matters and their effective implementation.