Commercial Law International

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

By Ainsley Brown on January 26, 2026

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,… Continue reading "The OECD’s Side-by-Side Package: Stabilizing Pillar Two or the Beginning of Fragmentation?"
Commercial Awareness, Special Economic Zone
Why the Caribbean Must Be Part of the Global Conversation on Free Zones

By Ainsley Brown on January 26, 2026

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… Continue reading "Why the Caribbean Must Be Part of the Global Conversation on Free Zones"
Commercial Awareness, Government Policy, International, Investment, Tax, Treaty
Understanding the OECD Inclusive Framework, Pillar Two, and the Architecture of the Global Minimum Tax

By Ainsley Brown on January 22, 2026

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.… Continue reading "Understanding the OECD Inclusive Framework, Pillar Two, and the Architecture of the Global Minimum Tax"
Commercial Awareness, Corporate Governance, Corporate Social Responsibility, Environment, Ethics, Sustainable Development
Want to Understand ESG? Then Follow the Money

By Ainsley Brown on January 13, 2026

“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… Continue reading "Want to Understand ESG? Then Follow the Money"
Commercial Awareness, Trade, Treaty, WTO
Rules of Origin in Trade Agreements: Turning Compliance into Profit

By Ainsley Brown on January 10, 2026

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… Continue reading "Rules of Origin in Trade Agreements: Turning Compliance into Profit"
Special Economic Zone, Tax, Trade, Treaty
Is Government procurement a non fiscal incentive?

By Ainsley Brown on September 13, 2023

Government Procurement contracts is a very powerful, and yet often untapped, policy leaver to drive economic growth and development.
Commercial Awareness, Economy, Government Policy, Trade
What is an Economic Engagement Network and why is it important to your business?

By Ainsley Brown on January 18, 2023

Countries enter agreements between each other all the time for a variety of things. A burning question businesses frequently ask is how do they impact (positive or negative) me? For an Economic Engagement Network: the value is in the connections. In order to leverage this network and create value or mitigate any negatives for your business requires a total mindset change. Rather than viewing these agreements in isolation and disconnected I invite you to start viewing these agreements as networks and platforms that support global value chains.
Government Policy, Jamaica's Global Logistics Hub, Special Economic Zone, WTO
Why did Jamaica implement its Special Economic Zones Regime?

By Ainsley Brown on July 10, 2022

There are principally three reasons why Jamaica changed its Zone Regime from Free Zone to SEZ and these are 1.WTO compliance, 2. IMF Agreement and 3.Improving Jamaica’s global competitiveness.
Commercial Awareness, Economy, Government Policy, Investment, Special Economic Zone
Aligning business, physical and governance models critical for special economic zone success

By Ainsley Brown on July 5, 2022

In order for zone regimes and the investors they attract to set themselves up for the best success - have a go at it - much will depend on the regime's design, the implementation of this design and its responsiveness to changing global investment and trade trends. What is more, both policymakers and investors alike in doing so have to make sure that their business models, physical designs and governance structures of their special economic zone are all aligned.
Commercial Awareness, Economy, Global Value Chains, International, Trade, Treaty
Building an Economic Engagement network between Africa and the Caribbean

By Ainsley Brown on January 4, 2022

An Economic Engagement Network is about how nations can improve their competitiveness by finding and creating value through the complex interplay between the various agreements (e.g. trade, investment treaties, double taxation agreements, air service agreements, standards mutual recognition, etc.) that they enter between each other.