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Taxed Like Europe?  What the World’s Tax Rankings Really Say About the Caribbean

The finding Jamaica collects tax equal to 25.6% of its GDP — more, as a share of its economy, than the United States (19.5%), Germany (23.0%), Japan (20.2%) or Switzerland (20.0%). Barbados, at 27.8%, collects more than Greece and sits on the global top-20 list beside the Nordic welfare states. That is the Caribbean story...

A 90-Day Digital Tax Readiness Plan for Caribbean Groups

A group that starts in October 2026 can finish a disciplined readiness programme before Jamaica’s planned digital tax commencement in early 2027. Here is what each month should deliver, who owns what, and how the board will know it worked. Executive summary Digital tax readiness is not a legal memorandum. It is an owner, a...

What Digital Tax Means for Caribbean Retail and Manufacturing

Retailers and manufacturers now buy software, advertising and cloud capacity from abroad and sell through websites, marketplaces and chat apps. Digital tax reaches both sides of that ledger, and the margin effect is larger than most finance teams expect. Executive summary Caribbean retailers and manufacturers are no longer simply buyers and sellers of goods. They...

The Hidden Tax Data in Every Online Transaction

Digital tax compliance is won or lost in the data captured at checkout and in accounts payable. Caribbean businesses that cannot reproduce the tax treatment of a single transaction are not ready for Jamaica’s 2027 changes or the region’s new registration regimes. Executive summary Every digital tax position rests on a handful of data points:...

Can a Business Have Taxable Presence Without an Office?

Yes, and in three different ways. A Caribbean software or services firm selling into neighbouring islands and Latin America can owe consumption tax, income tax or a special digital levy in a market where it has never signed a lease. Executive summary “We have no office there” is the commonest answer Caribbean businesses give on...

Canada’s Reversal and the Uncertain Road to Pillar One

Canada enacted a digital services tax, reached back two years to collect it, then repealed it and refunded the money with interest.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...

Digital Services Taxes and the Price of Gross Revenue

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

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...

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

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...

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

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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