 "Two answers"
"1. Say I am working my business on line from Uruguay, where all revenues are from overseas. Would this mean that all income of from a foreign source and therefore not subject to Uruguayan taxes?" As far as I understand it, if you do work for payment while you are physically within the ROU you are liable to the local income tax (though there are/used to be(?) breaks on offer for on-line working. If your biz is situated within a Zona Franca then there may be breaks as well. On the other hand, I don't see how anyone would know that you are working on line if you didn't tell them. You might just be writing emails to friends :-) Farmers who grow wheat, soya and maize and sell them through the books pay tax but farmers who grow fodder crops like alfalfa and sorghum and sell them to neighbours for cash often don't. "2. Has the non-summer expat community become large enough such that you have seen partnerships, join ventures, etc. from within the expat community?" I have very few ex-pat neighbours down here. 3 years ago I tried to agree a joint venture with ANCAP to use one of their disused distilleries to produce quality whiskey but my suggestions were rejected out of hand. We had a Californian who tried to start a microbrewery but after nearly two years of bureaucratic runarounds, cut his loses and left. I love the ROU and its a wonderful place for retirement but the aggravation involved in starting/running a biz here is too much for me. IMHO an on-line solution is optimal. | 
