- Uruguay’s tax authority clarified that a Swiss company’s digital subscription service (offering recipes, planning tools, and tutorials) is not subject to Uruguayan income tax for nonresidents due to lack of permanent establishment, but is subject to VAT when consumed in Uruguay because it includes audiovisual content.
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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