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 within 60km of a border crossing; the company's gross income in the preceding fiscal year does not exceed 4 million indexed units (UI); Taxpayers that meet the first...