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The Nexus
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foreign-source capital income

Coverage of foreign-source capital income in the Nexus archive.

Earliest in view: Jun 22 · 06:22 UTCMost recent: Jul 11 · 06:08 UTC
Co-mentioned in this coverage
Uruguayplace2The Rio Timesorganization1United Statesplace1tax residentstopic1look-through ruletopic1offshore companytopic1DGIorganization1IRPFtopic1
Recent coverage
  • BUSINESSJul 11 · 06:08 UTCTHE RIO TIMES
    Uruguay’s 12% Tax Goes Deeper: The Look-Through Rule and the US-Expat Trap

    Uruguay taxes foreign-source capital income at a flat 12% for tax residents. The look-through rule attributes income from entities owned over 5% to residents, affecting those who believed offshore companies concealed earnings. US expats are particularly exposed to this tax policy.

  • BUSINESSJun 22 · 06:22 UTCTHE RIO TIMES
    Uruguay’s Foreign-Income Tax: A July 1 Countdown

    Uruguay will tax foreign-source capital income at 12% under IRPF starting January 1, 2026. Withholding and advance payments for the first half of 2026 must be remitted to the DGI by July. New residents have a one-time choice outlined in the article.