Taxpayers should be aware of the countries and jurisdictions on the low- or no-taxation list.

Through Resolution N° 223/022, Uruguay’s General Tax Directorate updated the list of low- or no-taxation (LONT) countries, jurisdictions and special regimes. The resolution was published, and went into effect, on 21 February 2022.

The list of countries or jurisdictions defined as LONT remains the same as th…