On 17 December 2018, the tax authority of Uruguay published Resolution No. 10,730 revising the list of countries and jurisdictions with no or low taxation. The declared list of countries and jurisdictions are listed below:
Andorra | Falkland Islands | Labuan | Republic of Yemen |
Angola | Saint Kitts and Nevis | Lebanon | Saint Helena Island |
Anguilla | Fiji Islands | Liberia | Saint Lucia |
Antigua and Barbuda | French Polynesia | Macao | Saint Martin |
Ascension Island | Gibraltar | Maldives Islands | Saint Pierre and Miquelon |
Bahamas Community | Grenada | Marshall Islands | Solomon Islands |
Belize | Guam | Monaco | State of Bahrain |
British Virgin Islands | Guyana | Niue | Sultanate of Oman |
Brunei | Honduras | Norfolk Island | Svalbard |
Christmas Island | Hong Kong | Pacific Islands | Swaziland |
Cocos Island | Jamaica | Palau Islands | Tokelau |
Commonwealth of Dominica | Jordan | Pitcairn Island | Tristan da Cunha |
Cook Islands | Kingdom of Tonga | Puerto Rico | Tuvalu |
Djibouti | Kiribati | Republic of Vanuatu | US Virgin Islands |