The Uruguayan Tax Administration updated the list of countries or jurisdictions that are considered to be low or no taxation effective from 1 January 2023.On 28 December 2022, the Uruguayan Tax Administration issued Resolution No. 2,470/022 which updates the list of countries or jurisdictions that are considered to be low or no taxation.The following countries and jurisdictions were removed from the list: Jamaica, Maldives and Oman.Consequently, the new list is comprised of the following countries and jurisdictions:Angola, Ascension Island, Christmas Island, Cocos Island (Keeling Island), Djibouti, Falkland Islands, Fiji Islands, French Polynesia, Guam, Guyana, Honduras, Jordan, Kiribati, Labuan, Liberia, Niue,...