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Canada enacted a digital services tax, reached back two years to collect it, then repealed it and refunded the money with interest.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

REALISATION : A Business You Cannot Explain in Five Days Is a Business Somebody Else Will Price

A standing guide for owner-managed businesses, their boards and their advisers The Dawgen Value Architecture™ — six pillars of private company value. This guide addresses Pillar 6. The Dawgen Value Architecture™ Most owner-managed businesses in the Caribbean are worth less than the people who built them believe. That is not a comment on the quality...

RESILIENCE : A Backup You Have Never Restored Is Not a Backup

A standing guide for owner-managed businesses, their boards and their advisers   The Dawgen Value Architecture™ — six pillars of private company value. This guide addresses Pillar 5.   The Dawgen Value Architecture™ Most owner-managed businesses in the Caribbean are worth less than the people who built them believe. That is not a comment on...

CAPITAL: Asset Rich and Cash Poor Is a Choice, Not a Condition

A standing guide for owner-managed businesses, their boards and their advisers The Dawgen Value Architecture™ — six pillars of private company value. This guide addresses Pillar 4. The Dawgen Value Architecture™ Most owner-managed businesses in the Caribbean are worth less than the people who built them believe. That is not a comment on the quality...

DEPENDENCE: Key-Person Risk Is a Valuation Discount, Not a Compliment

A standing guide for owner-managed businesses, their boards and their advisers The Dawgen Value Architecture™ — six pillars of private company value. This guide addresses Pillar 2. The Dawgen Value Architecture™ Most owner-managed businesses in the Caribbean are worth less than the people who built them believe. That is not a comment on the quality...

How to Hire and Keep Talent You Can’t Outbid For

You will never win a bidding war against the banks, the multinationals and the visa. Stop fighting on the salary line — and start winning on the deal. The Problem, Lived “Omar” runs a fourteen-person IT services firm in Kingston, and by any fair measure he is one of the best developers of young talent...

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