Uruguay has published DGI Resolution No. 223/022, which updates the list of low or no tax jurisdictions and regimes. The resolution is effective from the date it was published, 21 February 2022. The list applies in relation to certain measures regarding low tax entities, 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 others. The updated list provided in DGI Resolution No. 223/022 includes 36 Jurisdictions: Angola, Ascension Island, Christmas Island, Cocos (Keeling) Islands, Djibouti, Falkland Islands, Fiji, French...