Uruguay published Decree No. 257/024 on 23 September 2024, which amends the incentive regime for shared service centers (SSC). Incentives of the regime include a 90% corporate income tax exemption on qualifying income. The Decree includes two main amendments to the regime. The first amendment adjusts the definition of shared service centers to adapt it to the latest trends in the global economy in terms of service production, which includes the addition of the following activities: Maintenance of computer platforms, tools, and applications; Information technology security; Administration of computer networks, and design and implementation of both internal and external connectivity...