One of the Uruguayan instruments which are popular is the Sociedad Anónima (SAU) which is a private company with limited liability established under the laws of Uruguay. Typically, this structure is used for possession of assets, a holding company, and trading operations.
The tax regime is based on the territorial source principle, which taxes income sourced in Uruguay only. Uruguayan-sourced income is that obtained from activities carried out, goods located or rights economically exploited in Uruguay. Therefore, the activities of the SAU outside the Uruguayan territory or assets located outside it are not taxed in Uruguay, except in the case of exporting of goods or services abroad from Uruguay. The capital gains and dividends can be repatriated without restriction and no withholding tax may apply.
Uruguay companies are particularly interesting as international trading and holding entities.
Other products and services offered by Amicorp Uruguay S.A. are: Limited Liability Company (SRL); Free Trade Zone Companies, Trust Administration and Trust Assets in Guaranty, Succession Trusts, International residency services.
Languages spoken: English, Spanish and Portuguese
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