The CARlCOM Review Commission  was appointed   by the Prime  Minister, the Most Honourable   Andrew  Holness,  O.N., in july 2016 to review  jamaica's   relations  with CARlCOM and within CARIFORUM.
Taxation
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This paper analyses the likely implications of electronic commerce on tax revenues in the Caribbean Community. I utilised a static microeconomic approach to determine the effects.
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.
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.