Category: Latam
“Special private economic zones” (‘zonas económicas especiales privadas’ or ZEEP): a new horizon for tourism investment in Peru
The new regulations governing “private special economic zones” (zonas económicas especiales privadas or ZEEP) pave the way for a privately managed investment model featuring tax and customs incentives in Peru. We analyze the implications for the tourism and hotel sector, which finds in this instrument a strategic opportunity to develop projects under a strengthened legal […]
Peru boosts tourism investment with a new general law that introduces strategic tax advantages for ZEDT and activities outside them
The new General Tourism Law of Peru approved various tax incentives for the tourism sector with the aim of promoting and regulating the sustainable and competitive development of tourism activity. Among them, the most notable are the significant reduction of the Income Tax to 0%, 10% or 15% and additional benefits related to depreciation, deductions […]
Money laundering in Mexico: a new risk focus for hotel investment
In 2026, Mexico’s hotel sector will face intensified anti–money laundering and counter‑terrorist financing (AML/CFT) expectations. The authorities will concentrate supervision on vulnerable activities such as real estate development and leasing, as well as intercompany lending, demanding effective and auditable controls. This will require hotels and chains to strengthen the real‑world effectiveness of their compliance programs. […]
Mexico on the road to the 2026 World Cup: the legal challenge of building tourism infrastructure on time
The FIFA World Cup 2026 will place Mexico at the center of global sports tourism, with millions of visitors expected and unprecedented pressure on the hotel infrastructure of its host cities. The real challenge will not only be to invest, but to expand capacity in time and under an effective regulatory framework. The FIFA World […]
ZEDT as a tool to boost private investment in the peruvian tourism sector
The new General Tourism Law of the Republic of Peru defines and regulates areas known as “special tourist development zones” (zonas especiales de desarrollo turístico or ZEDT) as a mechanism to attract private investment and strengthen prioritized tourist destinations. These zones offer tax incentives, legal certainty, and a responsible approach to territorial management, creating a […]
Hotel buildings on protected historic sites: a prior due diligence process reduces the risks
Before starting hotel projects, a proper survey is needed of issues like the specific characteristics of the location, along with an assessment of whether there are any planning restrictions or whether a special enabling instrument is required. Not conducting a correct due diligence process before embarking on a hotel project can often lead to the […]
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