February 25, 2022
Uruguay’s Tax Authority updates list of low- or no-taxation countries, jurisdictions and special regimes
Taxpayers should be aware of the countries and jurisdictions on the low- or no-taxation list.
Through Resolution N° 223/022Uruguay’s General Tax Directorate updated the list of low- or no-taxation (LONT) countries, jurisdictions and special regimes. The resolution was published, and went into effect, on 21 February 2022.
The list of countries or jurisdictions defined as LONT remains the same as the list issued for 2021, except Antigua and Barbuda, Brunei and the Commonwealth of Dominica have been removed from the list. The following countries are on the list:
For additional information with respect to this Alert, please contact the following:
EY Uruguay, Montevideo
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young Abogados, Latin America Business Center, Madrid
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific