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…

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Special Tax Regimes (Registered Users Only)

In order to attract foreign direct investment, many Caricom countries have established special tax regimes. This note…

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Caricom and OECD Treaties Compared (Registered Users only)

The OECD and UN Model Treaties have been analysed. Lots has been written. Too much infact. On the other hand, there is a…

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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…

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Branch or Subsidiary (Registered Users Only)

Branch or Subsidiary? A question frequently asked by multinational companies seeking to do business in the Caribbean is…

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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…

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