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Canada’s Reversal and the Uncertain Road to Pillar One

September 30, 2026by Dr Dawkins Brown

Canada enacted a digital services tax, reached back two years to collect it, then repealed it and refunded the money with interest. The episode is a lesson in legislative risk, and a signpost for Caribbean states choosing between the OECD, the United Nations and their own consumption taxes. Executive summary In June 2024 Canada enacted...

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Digital Services Taxes and the Price of Gross Revenue

September 29, 2026by Dr Dawkins Brown

A 2 or 3 per cent tax on revenue sounds modest until it is set against margin. Digital services taxes are expensive for thin-margin businesses, politically costly for the countries that levy them, and a poor fit for small Caribbean economies. Executive summary A digital services tax (DST) is a tax on the gross revenue...

Who Collects Tax When a Platform Sits in the Middle

September 29, 2026by Dr Dawkins Brown

Marketplaces, booking sites and delivery apps now stand between Caribbean sellers and their customers. The law increasingly decides who collects the tax by who controls the transaction, not by who owns the product. Sellers who assume “the platform handles it” are carrying risk they have not measured. Executive summary A single online sale can involve...

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VAT at the Customer’s Doorstep: How Digital Tax Follows the Customer Across the Caribbean

September 29, 2026by Dr Dawkins Brown

Consumption tax on digital services follows the customer, not the supplier. For Caribbean firms selling across the islands, that principle turns on three practical questions: is the customer a business, where are they, and who collects? Executive summary Every Caribbean consumption tax regime for digital services rests on one idea: value added tax (VAT) or...

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Jamaica’s GCT on Foreign Digital Services: What Changes in 2027

September 29, 2026by Dr Dawkins Brown

Most Jamaican businesses already pay GCT on imported services through the reverse charge. The Budget measure is aimed at households and unregistered buyers, and its design will decide whether registered businesses are taxed twice. Executive summary Jamaica’s Budget for fiscal year (FY) 2026/27 proposes to apply General Consumption Tax (GCT) to digital services and intangibles...

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The Caribbean Digital Tax Moment

September 29, 2026by Dr Dawkins Brown

Jamaica’s Budget, Grenada’s new law and years of quiet collection in Barbados and The Bahamas mean digital tax is no longer a foreign debate. It is a Caribbean compliance question, and boards need a method to answer it. Executive summary Until recently, “digital tax” in the Caribbean meant headlines from Paris, London and Ottawa. In...

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Your Banker Already Knows Your Net Debt to EBITDA. Do You?

September 27, 2026by Dr Dawkins Brown

IN BRIEF Before a lender meets a borrower, it has usually already calculated three numbers: how many years of earnings the debt represents, how many times earnings cover the interest, and how comfortably the cash the business generates covers every payment due. Most chief executives walk into the meeting without knowing any of them....

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Adjusted Until It Flatters: Why Caribbean CEOs Must Test Every EBITDA Adjustment

September 26, 2026by Dr Dawkins Brown

Why Caribbean CEOs Must Read Ratios, Not Just Results IN BRIEF Almost no business is sold, refinanced or valued on the EBITDA (earnings before interest, tax, depreciation and amortisation) in its accounts. It is valued on an adjusted figure, after owner costs, one-off events and planned savings have been added back. Some adjustments are legitimate...

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EBITDA or EBITA? The Difference Is the Cost of Standing Still

September 25, 2026by Dr Dawkins Brown

The Difference Is the Cost of Standing Still. IN BRIEF Two businesses can report the same EBITDA (earnings before interest, tax, depreciation and amortisation) and be worth very different amounts, because one must spend a large share of it every year simply to keep its buildings, vehicles and equipment standing. EBITA (earnings before interest, tax...

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Profit Is an Opinion. EBITA Is a Discipline: Why Caribbean CEOs Must Read Ratios, Not Just Results

September 25, 2026by Dr Dawkins Brown

Why Caribbean CEOs Must Read Ratios, Not Just Results IN BRIEF Net profit is the number most Caribbean chief executives manage to, and it is the number lenders, investors and buyers trust least. They judge a business on a handful of ratios built on two measures of operating earnings: EBITDA (earnings before interest, tax,...

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Older Posts

Canada’s Reversal and the Uncertain Road to Pillar One

Digital Services Taxes and the Price of Gross Revenue

Who Collects Tax When a Platform Sits in the Middle

VAT at the Customer’s Doorstep: How Digital Tax Follows the Customer Across the Caribbean

Jamaica’s GCT on Foreign Digital Services: What Changes in 2027

The Caribbean Digital Tax Moment

Your Banker Already Knows Your Net Debt to EBITDA. Do You?

EBITDA or EBITA? The Difference Is the Cost of Standing Still

Profit Is an Opinion. EBITA Is a Discipline: Why Caribbean CEOs Must Read Ratios, Not Just Results

October 5, 2026Taxed Like Europe? What the World's Tax Rankings Really Say About the Caribbean

October 4, 2026CAREERS AT DAWGEN GLOBAL: Attorneys-at-Law — Legal & Compliance Division

October 4, 2026Six Tools, No Team

October 4, 2026The Breach Begins Before the Login

October 4, 2026A 90-Day Digital Tax Readiness Plan for Caribbean Groups

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