On 28 December 2022, the Uruguayan Tax Administration released Resolution No. 2470/022, which updated the list of low or no taxation countries or jurisdictions. On 29 December 2022, the Resolution was published in the Official Gazette and entered into force on 1 January 2023. The new list of the low or no taxation countries and jurisdictions are:
Angola, Ascension Island, Christmas Island, Cocos Island (Keeling Island), Djibouti, Falkland Islands, Fiji Islands, French Polynesia, Guam, Guyana, Honduras, Jordan, Kiribati, Labuan, Liberia, Niue, Norfolk Island, Pacific Islands, Palau Islands, Pitcairn Island, Puerto Rico, Saint Helena Island, Saint Martin (Former member of the Netherlands Antilles), Saint Pierre and Miquelon, Solomon Islands, Svalbard, Swaziland, Tokelau, Tonga, Tristan da Cunha, Tuvalu, US Virgin Islands, and Yemen.
Jamaica, Maldives, and Oman were removed from the list.
