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

September 29, 2026by Dr Dawkins Brown

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...

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

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

September 29, 2026by Dr Dawkins Brown

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...

Data & Analytics Dawgen Frameworks & Series IT & Digital Transformation Risk & Compliance Strategy & Transformation Tax

The Caribbean Digital Tax Moment

September 29, 2026by Dr Dawkins Brown

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...

Advisory & Consulting Corporate Finance & M&A Dawgen Frameworks & Series Financial Services

Your Banker Already Knows Your Net Debt to EBITDA. Do You?

September 27, 2026by Dr Dawkins Brown

IN BRIEF Before a lender meets a borrower, it has usually already calculated three numbers: how many years of earnings the debt represents, how many times earnings cover the interest, and how comfortably the cash the business generates covers every payment due. Most chief executives walk into the meeting without knowing any of them....

Accounting & BPO Corporate Finance & M&A Dawgen Frameworks & Series Strategy & Transformation

EBITDA or EBITA? The Difference Is the Cost of Standing Still

September 25, 2026by Dr Dawkins Brown

The Difference Is the Cost of Standing Still. IN BRIEF Two businesses can report the same EBITDA (earnings before interest, tax, depreciation and amortisation) and be worth very different amounts, because one must spend a large share of it every year simply to keep its buildings, vehicles and equipment standing. EBITA (earnings before interest, tax...

Accounting & BPO Advisory & Consulting Corporate Finance & M&A Strategy & Transformation

Profit Is an Opinion. EBITA Is a Discipline: Why Caribbean CEOs Must Read Ratios, Not Just Results

September 25, 2026by Dr Dawkins Brown

Why Caribbean CEOs Must Read Ratios, Not Just Results IN BRIEF Net profit is the number most Caribbean chief executives manage to, and it is the number lenders, investors and buyers trust least. They judge a business on a handful of ratios built on two measures of operating earnings: EBITDA (earnings before interest, tax,...

Accounting & BPO Corporate Finance & M&A Crisis & Resilience IT & Digital Transformation Pricing & Commercial Excellence Strategy & Transformation

A sales pipeline is a cash flow forecast nobody reads.

September 20, 2026by Dr Dawkins Brown

The only forward-looking information most businesses own is sitting in the sales pipeline, while the cash forecast is built from the receivables ledger — a record of decisions already taken. The future is in one room and the forecast is in another. IN SHORT A pipeline answers how much. A cash forecast needs to know...

Accounting & BPO Corporate Finance & M&A HR & People IT & Digital Transformation Performance & Operations

Attendance, approvals and the cost of a working hour.

September 20, 2026by Dr Dawkins Brown

Most businesses know what they pay for an hour. Far fewer know what an hour costs them, and fewer still can say which job consumed it. That gap is where quoted margin quietly becomes actual loss. IN SHORT The cost of an hour is not the wage rate. It is the wage plus the employer’s...

Accounting & BPO AI & Emerging Technology Corporate Finance & M&A HR & People

Payroll is where accounting meets employment law.

September 19, 2026by Dr Dawkins Brown

Payroll is the only monthly process that is at once a tax filing, the performance of a contract and a statutory record. Treating it as data entry is how a business acquires liabilities it does not know it has. IN SHORT Payroll sits on top of two bodies of law that do not refer to...

AI & Emerging Technology Board & Governance Corporate Finance & M&A IT & Digital Transformation

The Pilot Succeeded. The Business Did Not Notice.

September 17, 2026by Dr Dawkins Brown

Why artificial intelligence activity keeps rising while measurable value stays flat — and how to close the gap Emerging Risk & Transformation Services • 2026 Executive Summary Artificial intelligence (AI) adoption is not the same thing as AI value, and the distance between them is now measurable. The most widely cited figure comes from the...

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

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

The Caribbean Digital Tax Moment

Your Banker Already Knows Your Net Debt to EBITDA. Do You?

EBITDA or EBITA? The Difference Is the Cost of Standing Still

Profit Is an Opinion. EBITA Is a Discipline: Why Caribbean CEOs Must Read Ratios, Not Just Results

A sales pipeline is a cash flow forecast nobody reads.

Attendance, approvals and the cost of a working hour.

Payroll is where accounting meets employment law.

The Pilot Succeeded. The Business Did Not Notice.

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