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Uruguay updates list of countries or jurisdictions deemed low or no taxation

07 January 2025

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Tax Alerts, National/Federal Taxation, Global

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Uruguay

The Uruguayan Tax Administration has updated the list of countries or jurisdictions that are considered to be low or no taxation, effective from 1 January 2025. On 30 December 2024, the Uruguayan Tax Administration issued Resolution No. 3,034/024, which updates the list of countries or jurisdictions that are considered to be low or no taxation.The only country removed from the list was Saint Martin.Consequently, the new list is comprised of the following countries and jurisdictions: Angola, Ascension, Christmas Island, Cocos Islands (Keeling Islands), Djibouti, Falkland Islands, Fiji Islands, French Polynesia, Guam, Guyana, Honduras, Jordan, Kiribati, Kingdom of Tonga, Labuan, Liberia, Niue,...