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Purposive Interpretation Arrives in Caribbean Tax: How the CCJ Is Redrawing the Boundaries
November 26, 2025by Dr Dawkins Brown
For decades, many taxpayers and even some advisers took comfort in the idea that tax statutes must be read strictly and literally. If the wording left a gap or created an anomaly, the assumption was simple: the benefit goes to the taxpayer. The recent decision of the Caribbean Court of Justice (CCJ) in The Bank...
