People Are the Foundation of Every Caribbean Business The Social pillar of ESG — the S — encompasses the full range of an organisation’s relationships with the people who work for it, supply it, live near it, and are affected by its activities. For Caribbean businesses, the Social pillar is both the most immediately familiar...
The Caribbean Economy Is Built on Natural Capital Every Caribbean business operates within — and depends upon — a natural system. The hotel on the beachfront depends on a healthy reef to attract guests, attenuate storm surge, and maintain the beach width that makes the property attractive. The agricultural enterprise depends on rainfall patterns,...
The Caribbean Is at the Frontline of Climate Risk No region on earth carries a heavier climate risk burden relative to its economic size than the Caribbean. The annual hurricane season — which intensifies with each degree of ocean warming — brings existential risk to infrastructure, agriculture, and tourism assets that took decades to build...
The ESG Moment Has Arrived in the Caribbean Environmental, Social, and Governance — ESG — has moved from the margins of international business conversation to its centre in a remarkably short period of time. What began as a framework for socially conscious investors in developed markets has become a mainstream business discipline that shapes...
From Compliance to Strategy Eleven articles ago, this series opened with a foundational proposition: that tax is not a fixed cost to be simply paid, but a managed variable — shaped by how well the organisation understands its obligations, how proactively it plans its structures and transactions, and how rigorously it maintains the compliance...
The End of Financial Privacy as a Tax Planning Tool For decades, offshore financial accounts served a dual purpose for many Caribbean and international investors: a store of wealth beyond the reach of domestic tax authorities, and a mechanism for sheltering investment returns from the income tax obligations that would apply if those returns were...
The Tax Dimension of Every Property Decision Land is one of the most significant assets in the Caribbean economy. From the family home to the commercial plaza, from the agricultural smallholding to the large industrial facility, from the hotel resort to the residential development — property ownership and property transactions carry a tax dimension that...
The Treaty as a Tax Planning Tool and Compliance Obligation Double taxation — the imposition of tax on the same income by two different jurisdictions — is one of the most significant barriers to cross-border investment. A Jamaican company that receives dividends from a UK subsidiary faces potential taxation in both the UK (as...
The International Dimension of Caribbean Tax For Caribbean businesses with operations in a single domestic market — a Jamaican retailer selling to Jamaican customers, a Barbadian service provider with no overseas operations — transfer pricing and the OECD’s Base Erosion and Profit Shifting (BEPS) framework may appear to be remote concerns. But for the...
The Payroll Obligation Every Employer Carries The moment a Jamaican business hires its first employee, it assumes a comprehensive set of statutory obligations that must be met every month for the entire duration of that employment relationship. These obligations extend far beyond the payment of wages — they encompass the accurate calculation, deduction, and remittance...
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