Innovation is no longer optional. Whether you’re a regional bank building new digital channels, a manufacturer automating production, or a telecom operator investing in 5G and data platforms, research and...
When a group company in Jamaica pays a dividend to its foreign parent, or a subsidiary in Barbados pays interest on a loan, the tax story does not end...
For years, many boards and CFOs have judged tax competitiveness by one number:the statutory corporate income tax rate. But the OECD Corporate Tax Statistics 2025 make one thing very clear:...
For more than two decades, finance ministers and tax directors have lived with an assumption:corporate tax rates will keep trending down as jurisdictions compete for investment. The latest OECD Corporate...
The global tax landscape has quietly but decisively shifted. Around the world, governments are collecting more tax from companies, and they are relying on corporate income tax (CIT) more...
In tax planning conversations, you still sometimes hear this line: “Yes, that looks like a gap in the law. But if Parliament didn’t write it in, the court can’t put...
Latin America and the Caribbean (LAC) have no shortage of transmission expansion plans. What the region lacks is the ability to turn those plans into built, operating infrastructure fast enough...
Transmission has become the critical bottleneck in Latin America and the Caribbean’s (LAC) energy transition. It is no longer a background asset class—it is the hinge on which renewable integration,...
Regulation is fast becoming one of the most strategic levers for Latin America and the Caribbean’s (LAC) energy future—not just a technical box-ticking exercise. The Inter-American Development Bank (IDB)’s new...
In company law, a branch and its head office are the same legal person. There is no separate share capital, no separate legal personality, no “other company” at the other...
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