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Offshore Corporations. Realizadion Activities Zones.

Original Language Title: Sociedades Anonimas. Realizadion Actividades Zonas Francas.

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Legislative Power/ Eastern Republic of Uruguay
Published D.O. 9 Jan/012-NAº 28387

Act NAº 18.859

DEVELOPMENT OF ACTIVITIES OF SWORN PERSONS
OF COMPANIES INSTALLED IN FREE ZONE

REPEAL OF ARTICLE 102 OF LAW NO 18.083

The Senate and the CA of Representatives of the Eastern Republic of Uruguay, meeting in General Assembly,

DECREE:


ArtAculo 1Aº. -A Rule 102 of the Law No 18,083, dated 27 December 2006.

ArtAculoA 2Aº. -A Sütse the literal C) of the 2 Aº of the Law No 15,921of 17 December 1987, in the wording given by the article 65 of the Law No 17.292,25 January 2001, for the following:

" C) Loan of all types of services, not restricted by national regulations, both within the free zone and from it to third parties. Services within any free zone for the benefit of users of other free zones are considered to be included in this literal.

A Likewise, users of free zones may provide the following telephone services or information from free zones to the territory National non-franc, respecting monopolies, state exclusivities or public concessions:

1) International Call Centers (International Call Centers), excluding those who have the Single or main destination the national territory.

2) Electronic mail box.

3) Distance education.

4) Issue of electronic signature certificates.

To the services that precede the same tax treatment as the services provided from the outside, in the case of the provider, asA as to the deductibility of the same by the borrower "

A A A A A Sala de Sessions de la CA ¡ mara de Reps, en Montevideo, a 7 de december de 2011.

LUIS LACALLE POU,
President.
José Pedro Montero,
Secretary.

MINISTRY OF INTERIOR
TO MINISTRY OF FOREIGN RELATIONS
TO MINISTRY OF ECONOMY AND FINANCE
TO A MINISTRY OF NATIONAL DEFENSE
A A A MINISTRY OF EDUCATION " N AND CULTURE
A A A A MINISTRY OF TRANSPORT AND
works pasblicas

A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A
A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A PESCA
A A A A A A MINISTRY OF TOURISM AND SPORT
A A A A A A A A A MINISTRY OF HOUSING, TERRITORIAL PLANNING AND ENVIRONMENT
A A A A A A A A A MINISTRY OF SOCIAL DEVELOPMENT

Montevideo, December 23, 2011.

CA-mplase, acorsese recibo, comunAquese, publáquese e insatirtese en el Registro Nacional de Leias y Decretos, la Ley por la que se abrogar el artAculo 102 de la Ley NAºA 18.083, de 27 de diciembre de 2006, y se substitutes el literal C) del artAculo 2Aº of Law No 15,921 of 17 December 1987 in the wording given by Article 65 of Law No 17292 of 25 January 2001 relating to the development of activities of legal persons holding companies in the area franca.

JOSA% MUJICA.
EDUARDO BONOMI.
LUIS ALMAGRO.
FERNANDO LORENZO.
ELEUTERIO FERNÁNDEZ HUIDOBRO.
RICARDO EHRLICH.
ENRIQUE PAINTED.
ROBERTO KREIMERMAN.
EDUARDO BRENTA.
JORGE VENEGAS.
TABARA% AGUERRE.
HA%CTOR SEAT.
GRABICELA MUSLERA.
DANIEL OLESKER.

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Montevideo, Uruguay. Legislative Power.