Contents

CHAPTER 1. URUGUAY - A BRIEF SURVEY

• Geography and Climate
• History and Government
• Population and Language
• Currency
• Visa Requirements
• Special Benefits for Retired Foreigners
• Cost of Living
• Housing

CHAPTER 2. OPPORTUNITIES FOR INTERNATIONAL INVESTORS

• Incentives for International Investors
• Investment Promotion Law
• Promoted Industries
• Free Zones
• Authorized Fiscal and Private Deposits for in Transit Goods
• Port Areas and Customs Port Areas
• Temporary Entry System
• Law on Forestation
• Uruguayan Holding Companies (SAFI)
• Offshore Banks (IFE)
• Insurance Companies
• The Uruguayan Economy
• Local Banking System and Sources of Finance for Commerce and Industry
• Capital Market

CHAPTER 3. EXPORTING TO/FROM THE COUNTRY

• Imports
• Exports
• Marketing and Trade Agreements
• MERCOSUR
• ALADI
• Agreement with Mexico

CHAPTER 4. BUSINESS ENTITIES

• Forms of Business Organization
• Limited Liability Company (Sociedad de Responsabilidad Limitada-S.R.L.)
• Joint Stock Company (Sociedad Anónima - S.A.)
• Branch of a Foreign Legal Entity
• Legal and Accounting Regulations
• Methods of Finance
• Operating Advantages and Disadvantages

CHAPTER 5. LABOUR

• Social Security and other Employee Benefits
• The AFAPs (Administrators of Social Security Savings Funds)
• Role of Insurance Companies in the National Social Security System
• Employee Participation in Management
• Foreign Employees

CHAPTER 6. THE URUGUAYAN TAX SYSTEM

• General
• Administration
• Corporate Income Tax (Impuesto a las Rentas de la Industria y Comercio)
• Capital Tax (Impuesto al Patrimonio)
• Commissions Tax (Impuesto a las Comisiones)
• Value Added Tax (Impuesto al Valor Agregado)
• Other Indirect Taxes
•Double Taxation Treaties

APPENDIX I

APPENDIX II

APPENDIX III

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