On 16 June 2026, the Uruguayan Executive Branch submitted a bill to Parliament seeking approval of the Double Taxation Treaty (DTT) between Uruguay and Türkiye. The two countries signed the treaty on 12 November 2024. The bill also covers an amendment proposed by the Embassy of the Republic of Türkiye.
The amendment was agreed through an exchange of diplomatic notes in 2026. It modifies the definition of "Uruguay" for treaty purposes by clarifying that the term encompasses the land territory, airspace and maritime areas under Uruguay's jurisdiction, in accordance with international law. It removes references to domestic legislation that had previously featured in that definition.
Under Article 29 of the treaty, the instrument will enter into force once both countries complete their respective ratification processes and exchange the corresponding notifications through diplomatic channels. The treaty text is available in Spanish.
Practitioners advising businesses with cross-border activity between Uruguay and Türkiye should track progress through Parliament. The treaty's eventual entry into force will affect withholding tax exposure, treaty eligibility and the broader tax position of affected structures.