Uruguay published Decree No. 281/024 in the Official Gazette on 31 October 2024, which introduces tax incentives for telecommunication companies that conduct electronic surveillance service activities for the investigation of criminal activities. The incentives include an income tax exemption (credit) equal to 100% of the amount invested in equipment and software for the processing of electronic data for the promoted activities, subject to a maximum of 12 million indexed units (UI). To quali…