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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...

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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...

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

November 26, 2025by Dr Dawkins Brown

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...

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

November 26, 2025by Dr Dawkins Brown

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...

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

November 26, 2025by Dr Dawkins Brown

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...

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The Hidden Price of Flying: Global Specific Taxes on Air Travel in 2024

November 22, 2025by Dr Dawkins Brown

For the Caribbean, air travel is not a luxury—it’s a lifeline. Tourism, trade, foreign investment, medical travel, education abroad, and deep family ties to large diaspora communities all rely on reliable and affordable air links. Yet every ticket to and from the Caribbean carries a “hidden price”: a growing layer of specific taxes on...

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Small Business Tax That Grows Up: VAT Thresholds, Broad Bases, and Digital Simplicity

October 23, 2025by Dr Dawkins Brown

Getting small-business taxation right is one of the fastest ways to boost formalization, investment, and productivity. Two levers matter most in consumption taxes: a broad base and a sensible VAT (or sales tax) registration threshold. Lower, tighter thresholds reduce distortions between firms; broader bases (a higher VAT Revenue Ratio) let governments keep rates lower with...

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Financing Without Favor: Ending the Debt Bias and Making Corporate Funding Neutral

October 22, 2025by Dr Dawkins Brown

Most corporate tax systems subsidize borrowing and penalize equity. Interest is usually deductible; the normal return to equity is not. That debt bias nudges firms toward higher leverage, raises financial fragility, and distorts investment choices. The International Tax Competitiveness Index (ITCI) 2025 highlights two families of fixes: (1) Allowance for Corporate Equity (ACE)—a deduction for...

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The Case Against Financial Transaction Taxes: How Tiny Rates Create Big Frictions

October 22, 2025by Dr Dawkins Brown

Financial Transaction Taxes (FTTs) sound simple: add a tiny levy to each trade and raise easy revenue. In reality, they act like sand in the gears of capital markets. Even at a few basis points, FTTs widen spreads, thin liquidity, and slow the reallocation of capital to its best uses. The costs land on everyone...

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Taxing Work (and Saving) Well: Building a Competitive Individual Tax System

October 22, 2025by Dr Dawkins Brown

How a country taxes work and saving shapes labor supply, entrepreneurship, and long-term investment. Competitive systems pair moderate top rates with sensible thresholds, keep the marginal tax wedge in check, avoid add-on surtaxes, and minimize the second layer of tax on dividends and capital gains. This guide sets out a practical reform blueprint—especially relevant...

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

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

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

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

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

The Hidden Price of Flying: Global Specific Taxes on Air Travel in 2024

Small Business Tax That Grows Up: VAT Thresholds, Broad Bases, and Digital Simplicity

Financing Without Favor: Ending the Debt Bias and Making Corporate Funding Neutral

Taxing Work (and Saving) Well: Building a Competitive Individual Tax System

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