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Branches Under the Microscope: What the CCJ’s BNS Ruling Means for Cross-Border Management Charges
November 26, 2025by Dr Dawkins Brown
The recent decision of the Caribbean Court of Justice (CCJ) in The Bank of Nova Scotia v Comptroller of Inland Revenue (Saint Lucia) is not just another tax case for lawyers to debate. It is a clear signal that tax authorities and courts across the Caribbean are ready to scrutinise cross-border payment flows—especially management and...
