On January 11, 2023, the Uruguayan Tax Administration (DGI) published its list of low- or no-tax countries that took effect on January 1, 2023 (Lista BONT).
The list seeks to discourage use of entities residing, domiciled, organized or located in the countries mentioned or that benefit from a special low- or no-tax regime. At the same time, it is a fundamental tool for assessing risks of asset laundering for parties required to comply with rules for preventing such crimes.
Access more information and the Tax Administration’s list here.