On January 3, 2020, the Uruguayan tax authority (Dirección General Impositiva – DGI) issued Resolution No. 001/2020, which contains a consolidated list of 40 low or no tax countries and jurisdictions.
The list names the following countries and jurisdictions: Angola, Antigua and Barbuda, Ascension, Brunei, Christmas Islands, Cocos Island, Commonwealth of Dominica, Djibouti, Falkland Island, Fiji Islands, French Polynesia, Grenada, Guam, Guyana, Honduras, Jamaica, Jordan, Kiribati, Labuan, Liberia, Maldives Islands, Niue, Norfolk Island, Oman, Pacific Islands, Palau Island, Pitcairn Island, Puerto Rico, Kingdom of Tonga, Saint Helena Island, Saint Martin, Saint Pierre and Miquelon, Solomon Islands, Svalbard, Swaziland, Tokelau, Tristan da Cunha, Tuvalu, US Virgin Islands, and Yemen.
The Resolution came into force on January 1, 2020.
See Resolution No. 001/2020