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3. Investing: Guatemala

Investing in Guatemala: the Foreign Investment Law's national treatment, ownership, expropriation and remittance guarantees and the short list of sector laws it preserves, the 2016 maquila and free zone incentive regimes with their 10 year income tax exemptions, the public private partnership law for infrastructure, and the bilateral investment treaties that open international arbitration, each tied to the official text. Guatemala lists a bilateral investment treaty with Argentina among its investment agreements; for the Argentine side of investment, trade or tax treaty questions see The Argentine Thread guide.

Investor view. No screening, full foreign ownership, guaranteed remittances and targeted 10 year tax holidays for export services and free zones make Guatemala an efficient base for nearshoring capital serving the United States and Central America.

• Investing in Guatemala: the foreign investment regime, export and free zone incentives, PPPs and treatiesGuatemala has no general screening, admission filing or registration for foreign investment: the Foreign Investment Law gives foreigners national treatment, lets them own any share of any lawful busin

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