The government of Uruguay has introduced a change in its Accountability bill which would result in Netflix, Spotify and other companies offering services via the internet to pay taxes.
The bill states that income that comes either partially or fully from abroad will be considered 100% sourced from Uruguay. In this manner, income generated from such sources will be considered Income Tax for Non-Residents
So income that is generated from non-resident entities that provide direct internet services, technology platforms, applications or such similar sources will be considered Uruguayan-sourced income. Read More