The OECD’s Side-by-Side Package: Stabilizing Pillar Two or the Beginning of Fragmentation?

The global minimum tax was never going to be implemented without political compromise. What was unexpected, however, was how central that compromise would become to the future of the OECD/G20 Inclusive Framework itself. The OECD’s Side-by-Side Package, released on 5 January 2026, marks a decisive moment in the evolution of Pillar Two(GloBE)—one that raises fundamental questions about global tax harmonization,

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Understanding the OECD Inclusive Framework, Pillar Two, and the Architecture of the Global Minimum Tax

Understanding the OECD Inclusive Framework, Pillar Two, and the Architecture of the Global Minimum Tax

International corporate taxation is undergoing its most consequential reform in nearly a century. At the center of this transformation is the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS)—a multilateral platform designed to modernize global tax rules for an economy defined by digitalization, mobility of capital, and highly integrated multinational enterprises (MNEs). These reforms are not merely technical.

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Drug Trafficking Drugs are a major issue so we need major solutions

To say that drugs are serious international security problem is an understatement. In this story we highlight five countries solutions to Drug trafficking problem namely: USA, UK, Jamaica, Columbia and Mexico. Embedded code:   Related Posts:The legal aspect of international securityWhat is the solution to Terrorism?A peace garden or a garden for peace? The surprising link between clean air and

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What is the solution to Terrorism? Can the law or law enforcement keep up?

The first step in the right direction is to understand the nature and seriousness of a terrorist threat in order to take the normative approaches to solution(s).   Related Posts:The legal aspect of international securityA peace garden or a garden for peace? The surprising link between clean air and crime and violenceCan we solve the problem of Identity Theft?10 innovative

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The legal aspect of international security Collaboration is key to meeting these challenges

I recently had an opportunity to teach a post graduate course at the Caribbean Maritime University in Kingston Jamaica entitled: The Legal Aspect of International Security. The students were from the security forces and border protection agencies. Needless to say the classroom was filled with seriousness tempered with energy, learning,  a true spirit of collaboration and a degree of levity that

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Can we solve the problem of Identity Theft? 5Ps strategy prevention, preparation, protection and prosecution

Every 2 seconds there is another identity theft victim worldwide Globally identity theft has become a very serious problem. Could a 5P strategy (Prevention, Preparation, Protection and Prosecution) work to arrest this problem? Come explore  solutions being implemented in Jamaica, UK, USA, France and Trinidad. Related Posts:The legal aspect of international securityExplaining Jamaica’s logistics centred economyDigital intelligence is the future of

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The 2017 G20 YEA Communiqué — Recommendations for Strengthening International Youth Entrepreneurship (And Fighting Unemployment)

The world needs a more innovative approach for global growth and employment. Growth is slowing down and unemployment, especially among youth, is rising or remaining at a high level. Demographic changes, technological advances and increased mobility are profoundly changing the world of work and are expected to do so even more in the future. A concrete solution emerges now more

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The G20 Young Entrepreneurs´ Alliance — a strong international voice against youth unemployment

What is the result of a combination of low rates of growth, high level of youth unemployment and an increasingly younger population in a country? An increasingly troubling economic outlook! That´s what the G20 members have faced for the past several years and in parts still face today. Therefore, the question that has to be answered is this: what policies can G20 governments adopt to address youth joblessness and disengagement and as a result encourage growth in their countries? Many economies that are rapidly developing face the challenge of finding work for large numbers of young people who will soon enter the workforce. Who can provide an answer to the challenge of youth unemployment?

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How G20 nations can help young entrepreneurs with their businesses

Looking at the latest media coverage, one comes to the conclusion that it is “en vogue” to be an entrepreneur as a young person. In fact, digitization offers young people as many opportunities as ever to start a business and to do business, even across borders. Governments and organizations are also happy to make contact with young entrepreneurs and meet

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