Contents

CHAPTER 1. URUGUAY - A BRIEF SURVEY

•  Geography and Climate
•  History and Government
•  Population and Language
•  Currency
•  Visa Requirements
•  Living in Uruguay

CHAPTER 2. OPPORTUNITIES FOR INTERNATIONAL INVESTORS

•  Economic overview
•  Economic policy
•  Opportunities for international investors
•  Incentives for International Investors
•  Investment Exemption
•  Investment Promotion Law 16.906
•  Other promotional regimes
•  Free Trade Zones
•  Authorized Fiscal and Private Deposits for in Transit Goods
•  Port Areas and Customs Port Areas
•  Temporary Entry System
•  Banking System and Sources of Finance for Commerce and Industry
•  Capital Market
•  Copyrights, trademarks and patents

CHAPTER 3. EXPORTING TO/FROM THE COUNTRY

•  Trade policy
•  Imports
•  Exports
•  Trade Agreements

CHAPTER 4. BUSINESS ENTITIES

•  Main Business Organizations

- Limited Liability Company (Sociedad de Responsabilidad Limitada-S.R.L.)
- Joint Stock Company (Sociedad Anónima - S.A.)
- Purchase of “shelf companies”
- Branch of a Foreign Company
•  Operating Advantages and Disadvantages

•  Other business entities
•  Legal and Accounting Regulations

CHAPTER 5. LABOR AND SOCIAL SECURITY

•  Labor relations and salary
•  General labor regulations
•  Social Security and other Employee Benefits
•  The Social Security System
•  Benefits
•  AFAPs (Administrators of Social Security Savings Funds)
•  Employee Participation in Management
•  Foreign Employees

CHAPTER 6. THE URUGUAYAN TAX SYSTEM

•  General aspects
•  Corporate Income Tax
•  Non Resident Income Tax
•  Personal Income Tax
•  Net Worth Tax
•  Value Added Tax
•  Other Taxes
•  Tax Administration
•  Double Taxation Treaties

APPENDIX I
APPENDIX II
APPENDIX III

Solicite una copia a la dirección kpmg@kpmg.com.uy