Uruguay has published Law 19.993 in the Official Gazette, which provides for the introduction of tax exemptions for micro and small enterprises located in border areas. The exemptions include:
- A 100% exemption from employer's retirement contributions for companies that meet the following conditions:
- the company's main activity is retail trade in supermarkets and warehouses;
- the company's tax address (fiscal domicile) is located within a border department with a land border crossing and with…