Uruguay has recently amended its shared service center (SSC) regime through Decree No. 361/017 and its free trade zone (FTZ) regime through Law No. 19.566.

SSC Regime

Changes to the SSC regime include:

• A new definition of an SSC, which includes that an SSC is an entity that belongs to a multinational group and whose exclusive activity is the provision to its related parties, resident or res…