On 21 February 2022, Uruguay has published DGI Resolution No. 223/022, which updates the list of low or no tax jurisdictions and regimes, with effect from same date.
According to the Resolution No. 223/022 the updated list includes 36 Jurisdictions, as follows: Angola, Ascension Island, Christmas Island, Cocos (Keeling) Islands, Djibouti, Falkland Islands, Fiji, French Polynesia, Guam, Guyana, Honduras, Jamaica, Jordan, Kiribati, Labuan, Liberia, Maldives, Niue, Norfolk Island, Oman, Pacific Islands, Palau, Pitcairn Island, Puerto Rico, Saint Helena, Saint Pierre and Miquelon, Sint Maarten (former member of Netherlands Antilles), Solomon Islands, Svalbard, Swaziland (Eswatini), Tokelau, Tonga, Tristan da Cunha, Tuvalu, U.S. Virgin Islands, and Yemen.
As compared to the prior list, Antigua and Barbuda, Brunei, and Dominica have been removed.
