Uruguay and Argentina have begun negotiations towards the possible signing of a Treaty for the Avoidance of Double Taxation with respect to taxes on income and on wealth.
According to official information published by the Office of the President, representatives of the Tax Advisory Office of the Ministry of Economy and Finance were appointed on official mission to take part in the “First Round of Negotiation of the Treaty for the Avoidance of Double Taxation between Argentina and Uruguay”, held in Buenos Aires in April 2026 (Resolution S/N/026).
This first round marks the start of a formal process of bilateral tax negotiation between the two countries. To date, no official information has been published on the progress of the negotiation or on the content of the eventual treaty.
At present, the relationship between both countries in this area is governed by the Agreement for the Exchange of Tax Information and method to avoid double taxation (Law No. 19,032), which sets out mechanisms for administrative cooperation and exchange of information between the competent authorities, as well as limited provisions to mitigate double taxation.
As the negotiations progress, we will report on developments and on the eventual content of the future treaty.
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