Reports

his paper is a work in progress and is a part of the tax harmonization exercise being pursued by CARICOM. This paper was prepared as a part of the U.W.I., Mona Post-Graduate 2003 internship program
for the Regional Tax Policy and Administration Unit of the CARICOM Secretariat, Guyana. Special thanks should be given to the Tax Advisor Ms Marva Lee for useful comments and to staff members of the
statistics section for support in data collection.
Situational Analysis on Drug Demand Reduction Issues in the Region
Activities of the Communication Plan for the CARICOM Youth Ambassador’s Programme – Towards the Sustainable Development of the Region - are
designed to increase awareness among young people of the importance of their role in the integration process. Information will be disseminated to the relevant youth groups and structures through a combination of mediated and direct communication channels.
The current aim of CARICOM is to develop policies that encourage regional integration and transformation to the CSME. On the agenda to support the integration process is the full introduction of a tax harmonization framework. The harmful effects of tax competition have been the main stimuli for wanting to harmonize taxes. Tax structures and rates are important determinants for foreign and local businesses and consumers in deciding where to conduct investment operations.