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developing nexus compliant innovation regimes for small states

Designing Competitive but Compliant IP and Incentive Regimes in Small Open Economies

Small open economies – including many in the Caribbean – have long relied on tax incentives and preferential regimes to attract investment, especially in finance, technology, and other intangible-rich sectors. But the world has changed. The OECD/G20 BEPS project and the Corporate Tax Statistics 2025 reveal a landscape where intellectual property (IP) and tax incentives...

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