The article “Uruguay” by Cecilia Arias, a graduate of the Specialization Diploma in Taxation and an associate at Guyer & Regules, and Javier Otegui, a partner at the firm, was presented at the 8th Latin American Regional Meeting of the International Fiscal Association (IFA). This peer-reviewed conference, organized by the IFA, took place from May 4 to 6, 2016, in Lima.