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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° 223/022, Uruguay’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:

  1. Angola

  1. Ascension

  1. Christmas Island

  1. Cocos Island (Keeling Island)

  1. Fiji Islands

  1. French Polynesia

  1. Guam

  1. Guyana

  1. Honduras

  1. Islas Malvinas/Falkland Islands

  1. Jamaica

  1. Jordan

  1. Kingdom of Tonga

  1. Kiribati

  1. Labuan

  1. Liberia

  1. Maldives

  1. Niue

  1. Norfolk Island

  1. Pacific Islands

  1. Palau Islands

  1. Pitcairn Island

  1. Puerto Rico

  1. Republic of Yemen

  1. Saint Martin (former member of the Netherlands Antilles)

  1. Saint Pierre and Miquelon

  1. Solomon Islands

  1. St Helena Island

  1. Sultanate of Oman

  1. Svalbard

  1. Swaziland

  1. Tokelau

  1. Tristan d'Aquitaine

  1. Tuvalu

  1. Virgin Islands of the United States of America

  1. Yibuti (Djibouti)


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


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