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Tax Risk Management

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...

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...

The Caribbean Digital Tax Moment

Jamaica’s Budget, Grenada’s new law and years of quiet collection in Barbados and The Bahamas mean digital tax is no longer a foreign debate. It is a Caribbean compliance question, and boards need a method to answer it. Executive summary Until recently, “digital tax” in the Caribbean meant headlines from Paris, London and Ottawa. In...

Treaty Access Under Scrutiny: Substance, Beneficial Ownership and Principal Purpose Risk

Treaty access used to be a paperwork question. It is now an evidence question. The entity that cannot show genuine substance, beneficial ownership, and commercial purpose may hold a residency certificate and still lose the benefit it relies on. EXECUTIVE SUMMARY Double tax treaties remain essential tools in international business: they reduce withholding tax, allocate...

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

  Executive Summary In modern international tax planning, documentation is no longer an administrative afterthought. It is a central part of tax defence. Holding companies, investment platforms, regional headquarters, and cross-border ownership structures may be legally valid, but they remain exposed if the evidence does not prove that they are commercially real. The recent Milan...

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

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,...

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

  Executive Summary International tax planning is entering a new era in which paper structures are no longer sufficient, but genuine commercial substance remains powerful. A recent ruling by the First Instance Tax Court of Milan provides an important reminder that foreign holding companies should not automatically be disregarded simply because they are lean, investment-focused...

IFRS 17, Three Years On: What Caribbean Insurers Got Right, What They Got Wrong, and What Comes Next

The technical transition is largely complete. The strategic transition is not. An honest assessment of where the region stands — and the five priorities for the next 24 months IFRS 17 became effective for accounting periods beginning 1 January 2023. For Caribbean insurers, that meant three years of implementation work, hundreds of millions in cumulative...

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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

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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.

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© 2024 Copyright Dawgen Global. All rights reserved.