- Services related to the manufacturing, assembly, re-manufacturing, conditioning, maintenance and repair of products, machinery and equipment.
- Product development services, research or innovation of existing products or processes provided to companies of the Business Group.
- Analysis, laboratory, testing or other services related to the provision of services related to manufacturing, provided to companies of the Business Group.
- Logistics services such as warehousing, deployment and distribution center of components or parts, required for the provision of services related to manufacturing.
EMMA companies will be able to sell locally the waste that the manufacturing process generates for recycling by third parties, a transaction that will not be subject to the payment of income tax.