The competitive advantage will be marked by the ability of States to offer tax certainty and continuous strategic support to the investor. The value of strategic support EY highlights that a successful Nearshoring demands a sophisticated vision where the role of strategic advisors is fundamental. However, the recent study by the firm EY, titled 'Nearshoring as a strategic lever', warns that the success of this model depends less and less on geographical proximity and more on the ability of countries to offer robust fiscal, regulatory, and operational structures. Gaps in international taxation and regulation The regional analysis carried out by EY shows that, despite the competitive advantages of the region—such as human talent and export experience—there are still significant gaps in international tax planning. On the contrary, those companies that conceive this transition as a long-term integral strategy achieve superior levels of efficiency and competitiveness. Arguedas emphasized that Central America has a unique window of opportunity; however, he warned about intense regional competition. Strategic Decisions: The path to a sustainable Nearshoring in Central America • Experts point out that Nearshoring must be integrated as a long-term strategy to avoid excess costs and tax contingencies for companies. These must accompany corporations from the initial technical evaluation to the implementation and subsequent expansion of their operations. Finally, the report states that modern investors value regulatory stability and long-term vision over isolated tax incentives. The lack of regulatory harmonization and the absence of regulatory clarity present themselves as decisive obstacles for investors seeking stability. Alejandra Arguedas, Tax Associate Partner at EY, highlighted that the current Nearshoring is not an improvised decision. In complex regulatory environments, ensuring compliance with global standards from the first moment is key to the sustainability of foreign investment in the region. Risks of fragmented implementation The study underscores that companies that execute Nearshoring in a disjointed manner face high risks of excess costs and tax contingencies.
