Guam Foreign Investment Equity Act

Guam Foreign Investment Equity Act - Amends the Organic Act of Guam to apply, with an exception for rebated taxes to a Guam payor, Internal Revenue Code tax rates (respecting nonresident aliens, foreign corporations not connected with U.S. business, branch profits, foreign tax-exempt organizations, withholding on nonresident aliens, on foreign corporations, on dispositions of U.S. real property interests, and on partners' share of effectively connected income) to income from sources in Guam as if Guam were treated as part of the United States for treaty purposes.

Defines "Guam payor" as the person from whom the income item would be deemed to be received for purposes of claiming treaty rights were Guam treated as part of the United States.