Governance Risk and Compliance

When Is a Holding Company a Conduit? Understanding Beneficial Ownership and Anti-Avoidance Risk

June 3, 2026by Dr Dawkins Brown

Key Insight: A holding company is not vulnerable merely because it is lean. It becomes vulnerable when it lacks real substance, decision-making autonomy, commercial purpose, and evidence that it controls the income or assets it legally holds. Executive Summary Holding companies remain valuable tools in international tax and corporate structuring. They can support investment management,...

The Legislative Reform Package: What the Twin Peaks Statutes Must Deliver

May 4, 2026by Dr Dawkins Brown

The legislative architecture decision The first and most consequential drafting choice is the legislative architecture itself. Article 6 of this series identified the South African Financial Sector Regulation Act of 2017 as a model — a single comprehensive statute that sets out the entire Twin Peaks framework, both peaks, the coordination mechanisms, the...

Australia: Twenty-Five Years of Twin Peaks — What Worked, and What Didn’t.

May 3, 2026by Dr Dawkins Brown

Australia is the country that named the Twin Peaks model and has lived with it the longest. Twenty-five years of operating data — through the Asian Financial Crisis, the global financial crisis, multiple stress events and the Hayne Royal Commission — make it the single most informative case study available to Caribbean policy-makers, regulators and...

Compliance Compliance & Regulation Compliance & Risk Management compliance audit Continuous Auditing / Continuous Monitoring Controls & Assurance Readiness Controls & Governance Country Risk Intelligence Finance & CFO Advisory Governance & Assurance Governance & Compliance Governance & Disputes Governance Risk & Compliance Governance Risk and Compliance

From Sectoral Silos to Twin Peaks: Reading Jamaica’s 2026 Reform Correctly

May 2, 2026by Dr Dawkins Brown

When the Twin Peaks legislation is enacted in 2026, Jamaica will not be relabeling its regulators. It will be re-architecting how the entire financial system is supervised. Boards, securities dealers, insurers, pension trustees and listed issuers that read this reform as a name change will arrive at the cutover unprepared. Those that read it correctly...

AI & Automation AI and Cloud Integration AI Assurance & Auditing AI Assurance Auditors AI Governance & Compliance AI in Audit AI in Regulated Industries AI Risk & Governance AI Risk Management AI Standards & Certifications AI Strategy for Business Governance Governance & Assurance Governance & Compliance Governance & Disputes Governance Pillar Governance Risk & Compliance Governance Risk and Compliance

The Caribbean AI Adoption Imperative: A Boardroom Framework for AI Governance in the Caribbean

April 26, 2026by Dr Dawkins Brown

Foreword This consolidated programme brings together twelve articles published serially across the spring of 2026 under the title The Caribbean AI Adoption Imperative. The articles were written for a specific reader — the Caribbean board chair, lead independent director, or risk committee chair sitting in the chair of an institution of meaningful scale, in a...

Business Growth & Strategy Governance Governance & Assurance Governance & Compliance Governance & Disputes Governance Pillar Governance Risk & Compliance Governance Risk and Compliance Leadership & Board Advisory Leadership & Change leadership & executive development Leadership & Management Private Company Advisory

Private Company Governance and Growth Toolkit

April 16, 2026by Dr Dawkins Brown

Helping Private Businesses Build the Governance Foundation That Supports Confident, Sustainable Growth Executive Summary Many private companies are built on entrepreneurial energy, speed of decision-making, strong personal relationships, and deep founder conviction. These qualities help businesses gain early traction and navigate uncertainty with agility. But as a private company grows, the same informality that once...

AI Assurance Auditors AI Governance & Compliance AI in Audit AI in Regulated Industries AI Risk & Governance AI Risk Management Governance Governance & Compliance Governance & Disputes Governance Risk & Compliance Governance Risk and Compliance

Bias, Fairness & the Duty of Non-Discrimination: Governing AI Equity in the Caribbean Enterprise

April 10, 2026by Dr Dawkins Brown

The Bias Problem Is Not a Technical Problem When discussions of AI bias arise in boardrooms, they are often quickly handed to technical teams with a mandate to ‘fix it’. This reflects a fundamental misunderstanding. AI bias is not primarily a technical problem — it is a governance problem that has technical manifestations. It...

AI & Automation AI and Cloud Integration AI Assurance & Auditing AI Assurance Auditors AI Governance & Compliance AI in Audit AI in Regulated Industries AI Risk & Governance AI Risk Management AI Standards & Certifications AI Strategy for Business Audit Technology Audit Transformation Governance & Assurance Governance & Compliance Governance Risk & Compliance Governance Risk and Compliance

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 & Automation AI and Cloud Integration AI Assurance & Auditing AI Assurance Auditors AI Governance & Compliance AI in Audit AI in Regulated Industries AI Risk & Governance AI Risk Management AI Standards & Certifications AI Strategy for Business Governance Governance & Assurance Governance & Compliance Governance & Disputes Governance Pillar Governance Risk & Compliance Governance Risk and Compliance GRC (Governance

AI Risk Classification: Governing by Consequence, Not by Technology

April 9, 2026by Dr Dawkins Brown

The Case for Risk-Proportionate Governance One of the most common governance errors Caribbean enterprises make when building AI oversight frameworks is applying uniform governance requirements across all AI systems regardless of their risk profile. This approach is simultaneously too burdensome for low-risk applications and dangerously inadequate for high-risk ones. It produces compliance theatre — the...

ESG ESG (Environmental ESG & Sustainability ESG Advisory ESG advisory firms Caribbean ESG Assurance ESG Reporting ESG Reporting & Disclosure ESG reporting Caribbean ESG Strategy Governance Governance & Assurance Governance & Compliance Governance & Disputes Governance Pillar Governance Risk & Compliance Governance Risk and Compliance GRC (Governance

Anti-Corruption, Ethics, and Integrity: Building the Governance Culture That Protects Caribbean Businesses

April 8, 2026by Dr Dawkins Brown

Integrity Is Not Optional — It Is the Foundation Of all the dimensions of corporate governance, none is more consequential for the long-term viability of Caribbean businesses than integrity. Corruption — in all its forms, from petty facilitation payments to large-scale procurement fraud — destroys business value, undermines competitive markets, corrupts public institutions, and ultimately...

Governance Risk and Compliance

When Is a Holding Company a Conduit? Understanding Beneficial Ownership and Anti-Avoidance Risk

The Legislative Reform Package: What the Twin Peaks Statutes Must Deliver

Australia: Twenty-Five Years of Twin Peaks — What Worked, and What Didn’t.

From Sectoral Silos to Twin Peaks: Reading Jamaica’s 2026 Reform Correctly

The Caribbean AI Adoption Imperative: A Boardroom Framework for AI Governance in the Caribbean

Private Company Governance and Growth Toolkit

Bias, Fairness & the Duty of Non-Discrimination: Governing AI Equity in the Caribbean Enterprise

Auditing the Algorithm: What AI Assurance Looks Like in Practice

AI Risk Classification: Governing by Consequence, Not by Technology

Anti-Corruption, Ethics, and Integrity: Building the Governance Culture That Protects Caribbean Businesses

June 3, 2026Board Minutes and Tax Substance: Why Documentation Can Make or Break a Holding Company Structure

June 3, 2026When Is a Holding Company a Conduit? Understanding Beneficial Ownership and Anti-Avoidance Risk

June 3, 2026Substance Beats Formality: What the Milan Tax Court’s Luxembourg Holding Ruling Means for Cross-Border Tax Planning

June 1, 2026The Hidden Systems Challenge of IFRS 20: Why Data, Controls and Audit Readiness Matter

June 1, 2026IFRS 20 and EBITDA: Why Lenders, Investors and Boards Must Pay Attention

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