HomeCategory

Caribbean Accounting Firm

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

  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...

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

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...

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

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...

Financing the Future Grid: Mobilising Capital for Climate-Resilient Transmission in Latin America and the Caribbean

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, reliability, and economic competitiveness now turn. The Inter-American Development Bank (IDB) makes this explicit in its technical note “Unlocking the Grid: How to Ensure Reliable...

Regulating for Resilience: Modern Grid Rules to Enable Investment, Innovation and Social License

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 technical note, “Unlocking the Grid: How to Ensure Reliable and Sustainable Energy in Latin America and the Caribbean” (Alarcón & Quirós-Tortós, 2025), places modern, resilient...

Branches, Head Offices, and Withholding Tax: Treating One Legal Person as Many for Tax Purposes

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 end of the transaction. Yet, in the recent Bank of Nova Scotia v Comptroller of Inland Revenue (Saint Lucia) decision, the Caribbean Court of Justice...

Purposive Interpretation Arrives in Caribbean Tax: How the CCJ Is Redrawing the Boundaries

For decades, many taxpayers and even some advisers took comfort in the idea that tax statutes must be read strictly and literally. If the wording left a gap or created an anomaly, the assumption was simple: the benefit goes to the taxpayer. The recent decision of the Caribbean Court of Justice (CCJ) in The Bank...

From Reimbursements to Revenue: The Tax Re-Characterisation Risk After BNS v Comptroller of Inland Revenue

For years, “reimbursement” has been one of the most comforting words in intragroup accounting. If a local branch or subsidiary simply “reimburses” head office or a regional hub for costs incurred on its behalf—at cost, with no margin—surely that is tax neutral? No profit, no gain, no income. Just a wash-through number. The recent decision...

Branches Under the Microscope: What the CCJ’s BNS Ruling Means for Cross-Border Management Charges

The recent decision of the Caribbean Court of Justice (CCJ) in The Bank of Nova Scotia v Comptroller of Inland Revenue (Saint Lucia) is not just another tax case for lawyers to debate. It is a clear signal that tax authorities and courts across the Caribbean are ready to scrutinise cross-border payment flows—especially management and...

From Plans to Power Lines: Building Proactive and Robust Transmission Planning in LAC

Transmission lines don’t get built in spreadsheets. But without the right kind of spreadsheet—a credible, coherent planning process—most lines never leave the page. The Inter-American Development Bank (IDB) makes this point strongly in its technical note “Unlocking the Grid: How to Ensure Reliable and Sustainable Energy in Latin America and the Caribbean.” Chapter 2, “From...

https://www.dawgen.global/wp-content/uploads/2023/07/Foo-WLogo.png

Dawgen Global is an integrated multidisciplinary professional service firm in the Caribbean Region. We are integrated as one Regional firm and provide several professional services including: audit,accounting ,tax,IT,Risk, HR,Performance, M&A,corporate recovery and other advisory services

Where to find us?
https://www.dawgen.global/wp-content/uploads/2019/04/img-footer-map.png
Dawgen Social links
Taking seamless key performance indicators offline to maximise the long tail.
https://www.dawgen.global/wp-content/uploads/2023/07/Foo-WLogo.png

Dawgen Global is an integrated multidisciplinary professional service firm in the Caribbean Region. We are integrated as one Regional firm and provide several professional services including: audit,accounting ,tax,IT,Risk, HR,Performance, M&A,corporate recovery and other advisory services

Where to find us?
https://www.dawgen.global/wp-content/uploads/2019/04/img-footer-map.png
Dawgen Social links
Taking seamless key performance indicators offline to maximise the long tail.

© 2023 Copyright Dawgen Global. All rights reserved.

© 2024 Copyright Dawgen Global. All rights reserved.