01 October 2024

Uruguay ratifies the Double Taxation Treaty with Colombia

On 11 September 2024, the Uruguayan Parliament approved the Double Taxation Treaty (DTT) between Uruguay and Colombia, which both countries had signed on 19 November 2021.

The Treaty was enacted, under Law No. 20,367, by the Uruguayan Executive Power on 23 September 2024.

The DTT will come into force once it is ratified by the Colombian Parliament and the corresponding notifications are exchanged between the countries, as stated in article 30 of the treaty. It can be accessed here (only in Spanish).

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Contact Information

For additional information concerning this Alert, please contact:

EY Uruguay, Montevideo

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2024-1796