Uruguay's Directorate General of Taxation has issued Resolution No. 1315/2017, which sets out the list of low or no tax jurisdictions and regimes for tax purposes. The list primarily applies in relation to the measures regarding low tax entities introduced in Law No. 19.484 ({News-2017-02-01/A/6- previous coverage}), and includes the following:

Andorra, Angola, Anguilla, Antigua and Barbuda, …