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Investor Presentaiton

Ramp up in foreign direct investment and new tax incentives for fixed capital formation underpin the construction sector Strong increase in fixed capital investment of 18% in real terms is expected in 2021 UPM's Pulp Mill ☐ UPM will invest a total of US$ 3 billion (5.5% of GDP) to build a 2.1 million-tonne greenfield eucalyptus pulp mill in central Uruguay. Proceeding according to schedule. More than 3,000 people are currently working at the construction site. New tax breaks for big-ticket construction projects and social housing ✓ Recent changes to the General Investment Promotion Regime (COMAP) providing more tax incentives encouraging employment creation (housing, offices and urbanization construction) and clean technologies. ✓ Foreign investors are granted the same incentives as local investors: there is no tax discrimination or restrictions for transferring profits abroad. Investment projects presented under COMAP regime (Cumulative) Central Railway Project ▪US$ 1 billion investment in a Central Railway that will run from the city of Paso de los Toros to the port of Montevideo (273 km long). ■Public-Private-Partnership (PPP) modality. Source: Ministry of Economy and Finance of Uruguay. 3,000 2,500 2,500 Total intended investment (in US$ million) 2,000 2,000 Number of projects (RHS) 1,500 1,500 1,000 1,000 500 500 Jan-19 Jul-19 Jan-20 Jul-20 Jan-21 17
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