Uruguay's Directorate General of Taxation has published Resolution No. 10730/2018 of 17 December 2018, which updates and replaces the prior list of low or no tax jurisdictions and regimes for tax purposes. The list applies in relation to the measures regarding low tax entities introduced in Law No. 19.484 ({News-2017-02-01/A/6-previous coverage}), which includes that transactions with listed jurisdictions are deemed controlled for transfer pricing purposes, low-tax entities are subject to in…