1. Introduction The tech industry continues its rapid development in Uruguay, but one of the main obstacles it faces is the lack of skilled labor supply. To combat this problem, Law No. 20,191 was approved in August of this year, which established tax exemptions for specialized personnel from abroad who settle in Uruguay, but for it to be applicable, the regulations of the Executive Branch were missing, which ended up being approved and published in the Official Gazette last Tuesday. Below, we develop the main aspects of the law and its regulation.
2. Tax exemptions
