Management Charges
The OECD and UN Model Treaties have been analysed. Lots has been written. Too much infact. On the other hand, there is a dearth…
Topics of Interest
Branch or Subsidiary
Branch or Subsidiary? A question frequently asked by multinational companies seeking to do business in the Caribbean is…
Common Law Tradition
The region’s laws have evolved to meet the region’s very particular needs and have created a distinctive legal landscape. Within…
Caricom DTT Analysed
In order to attract foreign direct investment, many Caricom countries have established special tax regimes. This note…
Offshore Sector
In order to attract foreign direct investment, many Caricom countries have established special tax regimes. This note…
Transfer Pricing in Caribbean Tax Law
DEFINITION Transfer pricing is the setting of the price for goods and services sold between controlled (or related) legal …