In a true demonstration of regional partnership, two CARICOM institutions have taken an important step to formalize their relationship towards enhancing sustainable development across the region. The Caribbean Disaster Emergency Management Agency (CDEMA) and the Caribbean Centre for Development Adm...

(CARICOM Secretariat, Turkeyen, Greater Georgetown, Guyana)     Martha Bohlale Rakuoane, a student of the Helena J. Robinson High School, Turks and Caicos Islands, won the US$1,000 first prize of the Caribbean Organization of Tax Administrators (COTA) Essay Competition 2014. J...

INTRODUCTION During the past decade, there has been a noticeable trend throughout the world whereby the pressures on tax administration to become more efficient and effective have resulted in major efforts to reform tax systems. More and more taxpayers are demanding top quality services for them to...