A. M. 
Nearshoring is consolidated as one of the main levers of attracting foreign investment for Central America and Latin America; However, its success depends less on geographic location and more on the ability of countries and companies to structure solid fiscal, regulatory and operational models, as revealed by the study “Nearshoring as a strategic lever” by EY.
The regional analysis shows that, although the region has competitive advantages such as proximity to the United States, human talent and export experience, critical gaps persist in international tax planning, regulatory harmonization and regulatory clarity, determining elements for making investment decisions.
“Today, nearshoring is not an improvised or merely operational decision. The companies that manage to capture value are those that integrate from the beginning a tax strategy aligned with their business model, their supply chain and international regulations”, said Alejandra Arguedas, Tax Associate Partner at EY.
The study highlights that companies that implement nearshoring in a fragmented manner face greater risks of cost overruns, reprocessing and tax contingencies, while those that conceive it as a comprehensive long-term strategy achieve greater efficiency, stability and competitiveness.
“Central America has a unique window of opportunity, but also intense regional competition. The difference will be made by the ability to offer tax certainty, compliance and strategic support to the investor”, said Arguedas.
EY emphasizes that successful nearshoring requires a sophisticated B2B vision, where strategic advisors accompany companies from the initial evaluation to the implementation and expansion of operations.
It also highlights that investors increasingly value the ability of countries to offer technical support, regulatory stability and a long-term vision, beyond isolated fiscal incentives.
In this context, the role of strategic advisors becomes key to helping companies navigate complex regulatory environments, structure efficient operations and guarantee compliance with international standards from the first moment.
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