www.ey.com/en_gl/tax-alerts/uruguay-issues-decree-establishing-threshold-for-net-worth-tax
medios.presidencia.gub.uy/legal/2021/decretos/12/mef_505.pdf
www.garrigues.com/sites/default/files/documents/post-pandemic_era_brings_slew_of_tax_reforms_in_latin_america_in_2021.pdf