Read the untranslated law here: https://parlamento.gub.uy/documentosyleyes/leyes/ley/18859
DEVELOPMENT of activities of people legal owners of companies installed in zone FRANCA repeal of article 102 of the law Nº 18.083 the Senate and the Chamber of representatives of the Republic East of the Uruguay, gathered at General Assembly, Decree: article 1.-repeal of article 102 of the law Nº 18.083, of December 27, 2006. Article 2.-replace the literal C) of article 2 of the law No. 15.921, of December 17, 1987, in the wording given by article 65 of Act No. 17,292, of January 25, 2001, by the following: "C) providing all kinds of services, not restricted by national rules, both within the free zone from it to third countries." They are considered included in the literal present, services within any zone for the benefit of users of other zones.
Also, users of free zones may provide the following telephone or computer services from free zones towards the national territory not Frank, respecting monopolies, exclusive State or public concessions: 1) International Centre of calls (International Call Centers), excluding those who have the sole or main destination the national territory.
(2) electronic mailboxes.
(3) distance education.
(4) issuance of certificates of electronic signatures.
The services that above will receive the same tax treatment services provided from abroad either with regards to the provider, as well as to the deductibility of the same by the borrower"Hall of sessions of the House of representatives, in Montevideo, December 7, 2011. LUIS LACALLE POU, President.
José Pedro Montero, Secretary. Ministry of the INTERIOR, Ministry of Foreign Affairs Ministry of economy and Finance Ministry of National Defence Ministry of education and Culture Ministry of transport and public works Ministry of industry, energy and mining Ministry of labour and SOCIAL Security Ministry of Health Ministry of livestock, agriculture and fishing Ministry of tourism and Sport Ministry of housing, TERRITORIAL planning and Environment Ministry of SOCIAL development Montevideo 23 December 2011. Implemented, acknowledge, communicate, publish, and inserted into the national registry of laws and decrees, the law by repealing Article 102 of the law Nº 18.083, of December 27, 2006, and replaced the literal C) of article 2 of the law No. 15.921, of 17 December 1987, in the wording given by article 65 of Act No. 17,292 January 25, 2001, related to the development of activities of legal entities, holders of companies in free zone. JOSÉ MUJICA.
ELEUTERIO FERNÁNDEZ HUIDOBRO.
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