oecd

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

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

Jamaica To Hire Baker & MacKenzie As Financial Centre Consultants

November 25, 2009 Ainsley Brown One comment

By: Ainsley Brown Jamaica is set to hire global legal giant Baker & MacKenzie (Baker) as its consultant on its new International Financial Centre (IFC). The deal, the details of which are still immerging, is subject to Cabinet approval and would see Baker advising the Jamaican government on the best ways to implement the IFC in this current economic climate.

Asset Management, Banking, Brand Management, CARICOM, Economy, Entrepreneurial, G-8/G-20, Government Policy, Investment, Law Firms, Tax

Liechtenstein And The UK Enter Tax Info Sharing Agreement

August 11, 2009 Ainsley Brown Leave a comment

By: Ainsley Brown It has been reported in the Times that ¨up to 5, 000 British investors have an estimated £3 billion stashed away in secret accounts in Liechtenstein. It is a good thing then, well good from the perspective of HM Revenue & Customs (HMRC), that Liechtenstein and the UK Government have reached an agreement on the sharing of

Asset Management, Banking, Brand Management, G-8/G-20, Government Policy, Tax, Treaty

No More OECD Tax Black List?

August 8, 2009 Ainsley Brown One comment

By: Ainsley Brown There are no more countries left on the Organization of Economic Cooperation and Development’s (OECD) Tax haven black list. Does this mean that the black list is no more? No, not exactly. The OECD has removed Andorra, Liechtenstein and Monaco from its black list of non-compliant tax havens. The three countries were the last remaining on the

Asset Management, Banking, Commercial Awareness, Tax

The Swiss Banking Business Model Faces Realignment

June 29, 2009 Ainsley Brown One comment

By: Ainsley Brown The world economic down turn has had many knock on effects, many of which unexpected. It seems that bad times has the uncanny effect of making the once unthinkable, unsayable and undoable all very much possible. The Swiss banking model can be best characterized with one word: Secrecy. This don’t ask don’t tell attitude is more than

Asset Management, Banking, Economy, G-8/G-20, Government Policy, Regulation, Tax, Treaty

Cayman Islands and Nordic Counties Agree To Share Information On Taxes

March 18, 2009 Ainsley Brown One comment

By: Ainsley Brown The between tax evasion and legitimate tax planning is a fine one indeed. This line is now set to get even thinner. How? Before I get into the specifics of this a little background is in order. The issues of cross-border taxation are as old as commerce itself, as are the issues of tax evasion and tax

Asset Management, Banking, G-8/G-20, Government Policy, International, Tax