Uruguay's Directorate General of Taxation has published Resolution No. 4444/2019 of 30 December 2019 and Resolution No. 001/2020 of 2 January 2020, which update the list of low or no tax jurisdictions and regimes for the year ending 31 December 2019 and the year beginning 1 January 2020, respectively. The lists apply in relation to the measures regarding low tax entities introduced in Law No. 19.484 of 5 January 2017, which includes that transactions with listed jurisdictions are deemed controlled for transfer pricing purposes, low-tax entities are subject to increased non-residents withholding tax and increased tax on capital gains, and...