Blog

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Advisory Services Tax Firm Tax Planning Services Taxation Services

Designing Competitive but Compliant IP and Incentive Regimes in Small Open Economies

November 28, 2025by Dr Dawkins Brown

Small open economies – including many in the Caribbean – have long relied on tax incentives and preferential regimes to attract investment, especially in finance, technology, and other intangible-rich sectors. But the world has changed. The OECD/G20 BEPS project and the Corporate Tax Statistics 2025 reveal a landscape where intellectual property (IP) and tax incentives...

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean audit firm Caribbean Business Insights Caribbean Tax Planning Firm CFO Services Change & Transformation

Reading the CbCR Data: What Multinational Reporting Reveals About Profit Shifting and Tax Risk

November 28, 2025by Dr Dawkins Brown

Country-by-Country Reporting (CbCR) has quietly become one of the most powerful transparency tools in international taxation. For large multinational enterprise (MNE) groups, it is no longer just a compliance obligation – it is a data set that tax authorities, policymakers and increasingly boards themselves use to assess where profits are booked, where activities happen, and...

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean AI Ecosystem Caribbean audit firm Caribbean Business Insights Tax Firm Tax Planning Services Taxation Services

From BEPS to Pillar Two: How Anti-Avoidance Rules Are Reshaping Corporate Tax Planning

November 28, 2025by Dr Dawkins Brown

1. A New Era for Corporate Tax Strategy Over the past decade, the global tax landscape has shifted from rate competition to rule tightening. The OECD/G20 Base Erosion and Profit Shifting (BEPS) project has rolled out a comprehensive set of anti-avoidance measures, and now Pillar Two’s global minimum tax is adding another powerful layer of...

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean AI Ecosystem Caribbean Tax Planning Firm Tax Firm Tax Planning Services Taxation Services

Incentivising Innovation: Are R&D Tax Incentives Worth the Complexity?

November 28, 2025by Dr Dawkins Brown

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 development (R&D) and broader innovation spend increasingly sit at the heart of competitive advantage. The question for boards and CFOs is not just how much...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Accounting Software Advisory Services

Withholding Taxes, Treaties and Cash Repatriation: Designing Efficient Cross-Border Structures

November 28, 2025by Dr Dawkins Brown

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 with corporate income tax.A second layer of tax often appears at the border: withholding tax (WHT). For Caribbean and wider Latin America and the Caribbean...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Advisory Services Tax Firm Tax Planning Services Taxation Services

Beyond the Headline Rate: Using Effective Tax Rates to Drive Smarter Investment Decisions

November 28, 2025by Dr Dawkins Brown

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: that single rate often tells you surprisingly little about the real tax cost of investment. Across jurisdictions, effective tax burdens can differ sharply from headline...

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean AI Ecosystem CFO Services Change & Transformation

End of the Race to the Bottom? Stabilising Corporate Tax Rates and the New Global Tax Order

November 28, 2025by Dr Dawkins Brown

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 Tax Statistics 2025 suggest that moment has passed. Statutory corporate income tax (CIT) rates have stopped falling and are now broadly stable, even though they...

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean AI Ecosystem

Corporate Tax Revenues Are Surging: What OECD 2025 Data Means for Caribbean Businesses

November 27, 2025by Dr Dawkins Brown

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 heavily than they did two decades ago. For groups operating in the Caribbean and wider Latin America and the Caribbean (LAC) region, this has profound...

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean AI Ecosystem Tax Firm Tax Planning Services Taxation Services

Fixing Drafting Errors from the Bench: Tax Certainty, Legislative Gaps, and the Role of the CCJ

November 27, 2025by Dr Dawkins Brown

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 it there. So we’re safe.” After the Bank of Nova Scotia v Comptroller of Inland Revenue (Saint Lucia) decision, that comfort looks increasingly fragile. In...

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean AI Ecosystem

Permits, People and Power Lines: Accelerating Transmission Projects Through Better Permitting and Implementation

November 27, 2025by Dr Dawkins Brown

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 to keep pace with the energy transition. The Inter-American Development Bank’s (IDB) technical note,“Unlocking the Grid: How to Ensure Reliable and Sustainable Energy in Latin...

Newer Posts

Older Posts

Designing Competitive but Compliant IP and Incentive Regimes in Small Open Economies

From BEPS to Pillar Two: How Anti-Avoidance Rules Are Reshaping Corporate Tax Planning

Incentivising Innovation: Are R&D Tax Incentives Worth the Complexity?

Withholding Taxes, Treaties and Cash Repatriation: Designing Efficient Cross-Border Structures

Beyond the Headline Rate: Using Effective Tax Rates to Drive Smarter Investment Decisions

End of the Race to the Bottom? Stabilising Corporate Tax Rates and the New Global Tax Order

Corporate Tax Revenues Are Surging: What OECD 2025 Data Means for Caribbean Businesses

Fixing Drafting Errors from the Bench: Tax Certainty, Legislative Gaps, and the Role of the CCJ

April 28, 2026Auditing the Token: ISA, IFRS, and the New Assurance Mandate in the Caribbean

April 28, 2026Tokenization and the Caribbean Tax Code: The Treatment Questions Nobody Has Answered

April 28, 2026Boards, Fiduciaries, and the Tokenized Balance Sheet: Governance and Board Oversight in the Caribbean

April 28, 2026The DAGAF™ Architecture: A Caribbean Lens on Digital Asset Governance

April 28, 2026Reading the Global Map: What MiCA, GENIUS, and CLARITY Mean for the Caribbean

Where to find us?

Dawgen Social links

Where to find us?

Dawgen Social links