Guyana

Intergovernmental agreements (IGAs)

Guyana has entered into the following IGAs:

• United States (US) Foreign Account Tax Compliance Act (FATCA).
• Income Tax (Exchange of Information) (United States of American) Order.

Foreign investment restrictions

There are no restrictions on the repatriation of capital and investment income, and residents and non-residents have unlimited access to foreign exchange markets and to repatriate funds.

Exchange controls

There are no exchange control rules in place in Guyana.

Choice of business entity

Businesses operating in Guyana may establish a local company or register an external company. Additionally, companies may operate through a joint venture.