In the core of Latin America s GDP. Montevideo. Strategic Location. Lat Am GDP

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2 Strategic Location In the core of Latin America s GDP Uruguay has a strategic location in South America, with access to the cities of the Southern Cone through the most dense road infrastructure in Latin America. Montevideo s International Airport, located 5 minutes away from Zonamerica has excellent connections to the main capitals of the southern cone of Latin America. Asunción Sao Paulo Curitiba Proximity to key markets flight time Buenos Aires Curitiba Porto Alegre Santiago San Pablo Panama Miami 30 min 1 h 30 min 1 h 2 h 2 h 7 h 8 h Córdoba Porto Alegre Lat Am GDP GDP (PPP) $ Billion Mendoza Santiago Buenos Aires Montevideo Brazil Argentina 747 Chile 319 TOTAL 3.432

3 Regulatory Environment Uruguay has a long standing tradition of democracy and a solid financial and legal framework that is attractive to foreign investors, particularly for banks and firms in the business of Private Banking & Wealth Management A summary of Uruguay s advantages are: Tradition of respect for political, social & economic freedom, as well as solid institutions which ensures a stable framework in a growing region Promotion and protection of investments. Adequate Central Bank regulations for Private Banking & Wealth Management Services Consolidated and secure legal framework Free foreign exchange market & movement of capital Qualified human resources for the financial and trading industries

4 Regulatory Environment Regulatory requirements to render Private Banking & Wealth Management Business Services from Uruguay Private banking activities are regulated by the Central Bank of Uruguay Several types of legal entities can be adopted, depending on type of operation Examples Wealth Management Firms Investment Advisors Broker Dealers Regulation focuses on anti money laundering, qualification of financial advisors and transparency of fee structure to end customers Long established tradition of bank secrecy, which can only be revealed by specific court resolution no fishing expeditions allowed Uruguay is OECD compliant & not considered a Tax Heaven

5 Regulatory Environment The Free Zone Regime was established in The government guarantees the benefits established by the Free Zone Law for the term of the free zone contract - Exemption of all national taxes created or to be created - No restrictions to the circulation of foreign currency, precious metals, bonds, or any type of commercial or financial papers - All goods brought inside a Free Zone are exempt from all custom duties and taxes - Possibility to develop any type of service, commercial and industrial activity. - Exemption from social security contributions and reduced personal income tax for expats

6 Zonamerica Plug & Play Location Solutions

7 ZONAMERICA HIGHLIGHTS SQMT SQMT % PEOPLE WORKING TENANT COMPANIES OFFICE & WAREHOUSE FACILITIES LANDSCAPED ENVIRONMENT FULLY OPERATIVE BUILDINGS HECTARES OF URUGUAYAN GDP 2011 BEST FREE ZONE IN LATIN AMERICA XV LATIN AMERICAN CONFERENCE OF FREE ZONES 2014 WINNING FREE ZONE OF THE AMERICAS fdi Magazine FINANCIAL TIMES

8 BUSINESS PLATFORMS GLOBAL SERVICES LOGISTICS & DISTRIBUTION REGIONAL HEADQUARTERS OFFSHORE TRADING SHARED SERVICES CENTERS FINANCIAL ADVISORY PROFESSIONAL SERVICES IT & SOFTWARE DEVELOPMENT BIOTECHNOLOGY REGIONAL DISTRIBUTION CENTERS THIRD PARTY LOGISTICS

9 THE ZONAMERICA CONCEPT A ONE-STOP SOLUTION BASED ON: STRATEGIC LOCATIONS AND LEGAL ENVIRONMENT TO ACCESS ATTRACTIVE MARKETS AND TOP TALENT CAMPUS ENVIRONMENT THAT PROMOTES THE GENERATION OF CLUSTERS AND TALENT RETENTION WORLD CLASS FACILITIES, INFRASTRUCTURE, TELECOM AND SUPPORT SERVICES FLEXIBILITY & SCALABILITY TO SEAMLESSLY GROW YOUR OPERATIONS

10 ZONAMERICA GLOBAL CLIENTS

11 ZONAMERICA MANAGEMENT WILL BE IN HONG KONG EARLY APRIL. CORPAG WILL BE ASSISTING US IN SCHEDULING MEETINGS WITH TAX AND LEGAL ADVISORS. FINAL DATES TO BE CONFIRMED. CONTACT INFORMATION: Jaime Miller : miller@zonamerica.com Mercedes Steneri : msteneri@zonamerica.com