Strategy & Transformation

Trinidad & Tobago built one of the Caribbean’s most prosperous economies on hydrocarbons. That foundation is eroding. What boards and executives must understand about the risk landscape of the twin-island republic — and what it demands of every organisation operating within it. CARISK™ TRINIDAD & TOBAGO COUNTRY RISK INTELLIGENCE SCORECARD — 2026 Risk Domain CRI...

AI & Emerging Technology Audit & Assurance Board & Governance IT & Digital Transformation Regulatory & Standards Strategy & Transformation

AI in Financial Services: Governance Imperatives for Caribbean Banks, Insurers, and Credit Unions

April 10, 2026by Dr Dawkins Brown

The Financial Services AI Landscape No sector in the Caribbean is deploying AI more aggressively or governing it less rigorously than financial services. Banks are using AI for credit scoring, fraud detection, customer onboarding, and portfolio management. Insurers are applying machine learning to underwriting, claims processing, and customer segmentation. Credit unions are implementing AI-powered loan...

AI & Emerging Technology Board & Governance IT & Digital Transformation Regulatory & Standards Strategy & Transformation

Auditing the Algorithm: What AI Assurance Looks Like in Practice

April 9, 2026by Dr Dawkins Brown

Beyond Traditional IT Audit Many Caribbean internal audit functions have responded to the AI governance imperative by extending their existing IT audit methodology to cover AI systems. While this is a reasonable starting point, it is insufficient. AI systems present audit challenges that traditional IT audit is not designed to address: statistical model behaviour, training...

AI & Emerging Technology Audit & Assurance Board & Governance Regulatory & Standards Strategy & Transformation

Algorithmic Accountability: Who Answers When AI Gets It Wrong?

April 9, 2026by Dr Dawkins Brown

The Accountability Vacuum When an AI-driven loan origination system denies credit to a qualified applicant due to a biased training dataset, who is responsible? When an AI recruitment screener systematically filters out candidates from a particular demographic, who is accountable? When an autonomous pricing algorithm produces outputs that harm consumers or distort a market, who...

Data & Analytics IT & Digital Transformation Risk & Compliance Strategy & Transformation Tax

Tax Strategy and Governance: Building a World-Class Tax Function for Caribbean Businesses

April 6, 2026by Dr Dawkins Brown

From Compliance to Strategy Eleven articles ago, this series opened with a foundational proposition: that tax is not a fixed cost to be simply paid, but a managed variable — shaped by how well the organisation understands its obligations, how proactively it plans its structures and transactions, and how rigorously it maintains the compliance...

Audit & Assurance Data & Analytics IT & Digital Transformation Risk & Compliance Strategy & Transformation Tax

Tax Disputes and Objections: How to Challenge a TAJ Assessment and Navigate the Appeals Process

April 6, 2026by Dr Dawkins Brown

When TAJ and the Taxpayer Disagree Receiving a tax assessment from Tax Administration Jamaica is one of the most consequential financial events a Caribbean business or individual can face. The assessment sets out TAJ’s determination of the tax liability for a particular period — a determination that may include additional tax, interest, and penalties that,...

Audit & Assurance Corporate Finance & M&A Data & Analytics IT & Digital Transformation Risk & Compliance Strategy & Transformation Tax

CRS and FATCA Compliance: What Caribbean Financial Institutions and Account Holders Must Know

April 6, 2026by Dr Dawkins Brown

The End of Financial Privacy as a Tax Planning Tool For decades, offshore financial accounts served a dual purpose for many Caribbean and international investors: a store of wealth beyond the reach of domestic tax authorities, and a mechanism for sheltering investment returns from the income tax obligations that would apply if those returns were...

Audit & Assurance Cybersecurity & Data Protection IT & Digital Transformation Risk & Compliance Strategy & Transformation Tax

Financial Services Taxation: Sector-Specific Tax Obligations for Banks, Insurance Companies, Credit Unions, and Securities Dealers

April 6, 2026by Dr Dawkins Brown

Why Financial Services Taxation Requires Specialist Expertise The taxation of financial institutions in Jamaica and across the Caribbean is more complex, more consequential, and more frequently mismanaged than the taxation of any other sector. The financial services sector encompasses institutions with vastly different tax profiles — commercial banks subject to the higher 33.33% CIT...

Audit & Assurance Corporate Finance & M&A Data & Analytics IT & Digital Transformation Risk & Compliance Strategy & Transformation Tax

Property Tax and Stamp Duty: What Every Property Owner, Developer, and Investor Must Know

April 6, 2026by Dr Dawkins Brown

The Tax Dimension of Every Property Decision Land is one of the most significant assets in the Caribbean economy. From the family home to the commercial plaza, from the agricultural smallholding to the large industrial facility, from the hotel resort to the residential development — property ownership and property transactions carry a tax dimension that...

Audit & Assurance Data & Analytics IT & Digital Transformation Risk & Compliance Strategy & Transformation Tax

Tax Treaties and Cross-Border Structuring: Navigating Jamaica’s Treaty Network and Avoiding Double Taxation

April 6, 2026by Dr Dawkins Brown

The Treaty as a Tax Planning Tool and Compliance Obligation Double taxation — the imposition of tax on the same income by two different jurisdictions — is one of the most significant barriers to cross-border investment. A Jamaican company that receives dividends from a UK subsidiary faces potential taxation in both the UK (as...

Newer Posts

Older Posts

AI in Financial Services: Governance Imperatives for Caribbean Banks, Insurers, and Credit Unions

Auditing the Algorithm: What AI Assurance Looks Like in Practice

Algorithmic Accountability: Who Answers When AI Gets It Wrong?

Tax Strategy and Governance: Building a World-Class Tax Function for Caribbean Businesses

Tax Disputes and Objections: How to Challenge a TAJ Assessment and Navigate the Appeals Process

CRS and FATCA Compliance: What Caribbean Financial Institutions and Account Holders Must Know

Financial Services Taxation: Sector-Specific Tax Obligations for Banks, Insurance Companies, Credit Unions, and Securities Dealers

Tax Treaties and Cross-Border Structuring: Navigating Jamaica’s Treaty Network and Avoiding Double Taxation

Where to find us?

Dawgen Social links

Stay ahead of Caribbean business