Commonwealth Caribbean Tax Law

Jivaan Bennett (LLB, LLM (KCL), MSc) is a barrister (England & Wales) and attorney-at-law (Trinidad & Tobago). He practises from Temple Tax Chambers, a leading tax-specialist set in London. He regularly advises corporates and individuals on UK and Caribbean tax laws often with a cross-border element. Prior to joining the Bar, Jivaan practised for almost a decade in the London and New York office of leading international law firm, Linklaters, where as a solicitor and head of the firm’s Caribbean Group, he advised on the tax and commercial law issues arising on a broad range of big-ticket multijurisdictional transactions as well as complex cross-border disputes (litigation and arbitration).Outside of practice, Jivaan holds Visiting Lectureship positions at the University of the West Indies, Cave Hill Campus and King’s College London, University of London.

• Chapter 1: Introductory Matters. Chapter 2: History of Taxation in the Commonwealth Caribbean. Chapter 3: Key Concepts in Taxation. Chapter 4: Taxation of Business Activities (1) – The Charge to Tax. Chapter 5: Taxation of Business Profits. Chapter 6: Taxation of Business Income – Special Regimes. Chapter 7: Taxation of Employment Income. Chapter 8: Value Added Tax. Chapter 9: Other Indirect Taxes. Chapter 10: Development of International and Regional Tax Law in the Commonwealth Caribbean. Chapter 11: Double Tax Treaties. Chapter 12: Transfer Pricing. Chapter 13: Base Erosion and Profit Shifting Initiatives. Chapter 14: Other International Tax Developments.