Uruguay: 2012 Budget Bill – presented to National AssemblyAugust 1, 2013
On 30 June 2013, the Government presented to the National Assembly a bill that reviews the 2012 Budget.
Capital gains on bearer shares become subject to individual income tax (IRPF) and non-resident income tax (IRNR), unless a special regime for donations to private educational, health care or cultural institutions applies.
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