Caribbean Accounting FirmCaribbean Advisory firmCaribbean advisory servicesCaribbean AI EcosystemCaribbean audit firmCaribbean Business InsightsTax FirmTax Planning ServicesTaxation Services
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...
