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Interoperability First: Building DCTR and E-Invoicing That Don’t Create Trade Barriers — A Caribbean Playbook
January 26, 2026by Dr Dawkins Brown
Digital Continuous Transactional Reporting (DCTR) can dramatically improve VAT compliance, but only if it is interoperable—with business systems, with service providers, and increasingly, across borders. The OECD guidance is explicit that DCTR technical specifications can either facilitate seamless compliance or create obstacles, and that jurisdictions should build on the growing convergence of e-invoicing standards...
