Tax

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

January 26, 2026 Ainsley Brown Leave a comment

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,

International, Tax, Treaty

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

January 22, 2026 Ainsley Brown Leave a comment

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.

Commercial Awareness, Government Policy, International, Investment, Tax, Treaty

Government procurement accounts for 10-15 per cent of the GDP of an economy on average.

Is Government procurement a non fiscal incentive?

September 13, 2023 Ainsley Brown Leave a comment

Government Procurement contracts is a very powerful, and yet often untapped, policy leaver to drive economic growth and development.

Special Economic Zone, Tax, Trade, Treaty

What is Global Economic Governance?

March 13, 2021 Ainsley Brown One comment

The global economic governance system not only limits but at times directs policy choice/options of policy makers especially in the developing world. It will come as no surprise then that policy makers ands investors alike take a keen interest in this system.

Commercial Awareness, Digitalisation, Global Value Chains, Government Policy, Regulation, Special Economic Zone, Tax, Trade, Treaty, WTO

International Financial Services: Dubai and Abu Dhabi authorities collaborate

August 28, 2016 Ainsley Brown Leave a comment

This collaboration has at the heart of it the application of the highest global standards, standards which are being used as a means to maintaining competitiveness. Given the greater scrutiny that jurisdictions that operate international financial services centres have come under in recent times expect to see more of these types of collaborations.

Government Policy, Tax

Multilateral Tax Convention Becomes Law In Singapore

May 3, 2016 Ainsley Brown Leave a comment

The May 1 effective date comes some four months after Singapore ratified the Convention January 2016 and is part of effort to increase tax transparency and combating cross-border tax evasion in Asia’s top financial and business hub

Banking, Government Policy, Legislative Process, Tax

Poker players must pay taxes on their winnings in Germany

November 7, 2012 Carsten Lexa One comment

By: Rechtsanwalt (Attorney) Carsten Lexa, LL.M. The German finance court of Cologne has ruledthat poker is a game of skill. The ruling is in response to poker player Eduard Scharf´s claims that his poker winnings shouldn’t be taxed because poker is a game of chance, and “anyone can win a game of poker.” The court disagreed, ruling that “he had to pay

Commercial, Finance, Tax

What Is The Best Way For Governments To Combat Global Tax Evasion?

August 10, 2012 Ainsley Brown One comment

Given the state of the global economy and the fiscal constraints many governments find themselves one would reasonably think that all is being done to locate, account and tax these monies? With a conservative $21 trillion out there, the results so far speak for themselves.

Asset Management, Banking, Economy, Government Policy, Tax

Jamaica Continues Apace to Become an International Financial Service Centre

April 1, 2012 Ainsley Brown Leave a comment

Image rights generally speaking are intellectual property rights that are intended to protect the use of a person’s name, personality, distinctiveness, likeness and even gestures. Guernsey’s law, set to become active just in time for the London Olympics, will allow sports stars and other individual that derive a considerable part of their income from the exploitation of their image to better – from a tax and asset management perspective – manage the income from their image. For example the law would allow an “image individual” to separate the income they earn directly from doing their jobs and those gained from the use of their image.

Alternative investment, Asset Management, Brand Management, Government Policy, Intellectual Property, Tax

Value In Use Or Value In Exchange, A Serious Tax Issue To Consider Before Bartering

July 5, 2010 Ainsley Brown Leave a comment

By: Ainsley Brown In a previous post, As companies battle the recession, bartering comes in handy, Carsten Lexa a contributor here at Commercial Law International, gave us an introduction to bartering schemes and their advantages for cash strapped businesses battling the global recession. This piece is an attempt to build on his fine work by expanding the discussion into the

Commercial Awareness, Tax

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