Kuala Lampur, April 5 -- Sri Lanka's real strategic question is not whether it can become "the next Singapore" or a miniature Dubai. It is whether it can finally learn the harder lesson those two city-states teach: that financial centres are not created by tax gimmicks, real-estate spectacle, or patriotic rhetoric. They are built by states that become credible before they become glamorous. In 2026, that distinction is even more important than it was a generation ago. The old haven model - low tax, light scrutiny, easy opacity - is being steadily constrained by the OECD's global minimum tax rules, which allow other jurisdictions to impose top-up taxes when large multinationals pay below the 15 per cent floor. That means the future belongs ...