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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Why the Caribbean Must Be Part of the Global Conversation on Free Zones

The Caribbean occupies a strategic yet often underappreciated position in the global trade ecosystem. As a group of small, open economies with deep linkages to logistics, tourism, manufacturing, and services, Caribbean states tend to feel global economic shifts earlier—and more acutely—than many larger economies. Today, those shifts are accelerating. Supply chains are being reconfigured, investors are reassessing risk, and sustainability

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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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Want to Understand ESG? Then Follow the Money

“Wealth is not his that has it, but his that enjoys it.” – Benjamin Franklin Environmental, Social, and Governance (ESG) investing has become a focal point in today’s global business landscape, attracting billions in capital and reshaping corporate priorities. Yet, there is a critical element often overlooked in this conversation—the economic dimension. While ESG inherently tied to economic outcomes, it

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Rules of Origin in Trade Agreements: Turning Compliance into Profit

In today’s intricate web of global trade, understanding the nuances of trade agreements is not just a bureaucratic necessity but a strategic asset. At the core of this lies the concept of rules of origin (ROO) – a critical component that determines the economic nationality of a product. For businesses engaged in cross-border trade, mastering the complexities of ROO can

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Global Economic Governance as a chess game

Special Economic Zones and Global Economic Governance: Jamaica’s Economic Independence

Jamaica’s SEZ Regime, especially during the Covid-19 pandemic has become an island of calm in a turbulent ocean. The SEZ Regime represents for Jamaica’s economic independence a policy instrument that creates safe haven for near shore manufacturing, logistics, distribution, outsourcing services, etc ready to serve the 1-billion-person market in the Americas and beyond.

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Laws are one of the greatest human inventions They must be upload, downloaded and embedded into the Fourth Industrial Revolution

Laws are one of the greatest human technologies ever invented.   However, they must be upload, downloaded and embedded into the Fourth Industrial Revolution for it to be a success. The Fourth Industrial Revolution is happening, it is already here and is accelerating in pace; and in scale and in scope. But what about  the laws that govern it? The legal

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