Uruguay is located on the Atlantic coast South America, bordered by Brazil in the north-east and Argentina in the West.  In Uruguay, the authority responsible for corporate registration is the National Directorate of Commerce (Dirección Nacional de Comercio), under the Ministry of Economy and Finance. Companies must also register with the Tax Administration (Dirección General Impositiva - DGI) to obtain a Tax Identification Number (RUC). Common company types in Uruguay include Sociedad Anónima (SA), a Joint Stock Company, and Sociedad de Responsabilidad Limitada (SRL), a Limited Liability Company.