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Uruguay updates list of countries or jurisdictions deemed low or no taxation
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On 30 December 2024, the Uruguayan Tax Administration issued Resolution No. 3,034/024, which updates the list of countries or jurisdictions that are considered to be low or no taxation.
The only country removed from the list was Saint Martin.
Consequently, the new list is comprised of the following countries and jurisdictions: Angola, Ascension, Christmas Island, Cocos Islands (Keeling Islands), Djibouti, Falkland Islands, Fiji Islands, French Polynesia, Guam, Guyana, Honduras, Jordan, Kiribati, Kingdom of Tonga, Labuan, Liberia, Niue, Norfolk Island, Pacific Islands, Palau Islands, Pitcairn Islands, Puerto Rico, Republic of Yemen, Saint Helena, Saint Pierre and Miquelon, Solomon Islands, Swaziland, Svalbard, Tokelau, Tristan da Cunha, Tuvalu and United States Virgin Islands.
The Resolution was published in the Official Gazette on 30 December 2024 and entered into force on 1 January 2025; it can be accessed here (only in Spanish).
For additional information concerning this Alert, please contact: EY Uruguay, Montevideo
Ernst & Young LLP (United States), Latin American Business Center, New York
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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Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert. |