Uruguay has published DGI Resolution No. 2470/022, which updates the list of low or no-tax jurisdictions and regimes. The resolution is effective from 1 January 2023. 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. 2470/022 includes 33 Jurisdictions: Angola, Ascension Island, Christmas Island, Cocos (Keeling) Islands, Djibouti, Falkland Islands, Fiji, French Polynesia, Guam, Guyana, Honduras, Jordan, Kiribati,...