Publications


Policy Briefs

Don’t throw the baby out with the bath water: Making Wealth Taxes Work in
Developing Countries
 Tax Cooperation Policy Brief 42, 23 June 2026

By Anne Wanyagathi Maina
OECD Two Pillar Solution: Designed to Prevent the Offshoring of High Tech Production to the Global South
 Tax Cooperation Policy Brief 41, 27 February 2026

By Abdul Muheet Chowdhary
Towards a UN Protocol for Taxing Cross-Border Services in a Digitalized Economy
 Tax Cooperation Policy Brief 40, 19 December 2024

By Abdul Muheet Chowdhary, Anne Wanyagathi Maina and Kolawole Omole
View all policy briefs

Research Papers

The Taxation of the Digital Economy in Practice: Digital Services Taxes and Other Measures
 Research Paper 226, 12 November 2025

By Natalia Quiñones, Anchal Khandelwal, Oluwole Olushola Oni, Maryam Maiyaki, Doris Malgwi, Ezekiel Swema, Nickson Omondi, Ivy Watti, Dinesh Thapa, Anne Wanyagathi Maina & Kolawole Omole
The Implications of Treaty Restrictions of Taxing Rights on Services, Especially for Developing Countries
 Research Paper 211, 14 October 2024

By Faith Amaro, Veronica Grondona, Sol Picciotto

A Toss Up? Comparing Tax Revenues from the Amount A and Digital Service Tax Regimes for Developing Countries
 Research Paper 199, 10 June 2024

By Vladimir Starkov and Alexis Jin

View all research papers

Reports

Future of the UN Tax Committee under the UN Framework Convention on International Tax Cooperation
 South Centre, IBFD CSAT, WATAF Special Issue, 17 October 2025

By Aisha Aize Isa, Sabrine Marsit, Abiodun Adewale Adegboye, Nyatefe Wolali Dotsevi, Anne Wanyagathi Maina and Abdul Muheet Chowdhary
Analysing the Impact of UN and OECD Subject to Tax Rule for G-24 and South Centre Member States

 SC & G-24 Special Issue 2, July 2025

By Suranjali Tandon and Chetan Rao

Comparison of Tax Revenue Effects of United Nations and OECD Subject to Tax Rule for G-24 and South Centre Member States


 SC & G-24 Special Issue 1, July 2025

By Faith Amaro and Sol Picciotto
View all reports

Submissions

South Centre Inputs to the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation, February-March 2026
South Centre Submission to the Intergovernmental Negotiating Committee of the UNFCITC, December 2025
South Centre Inputs on 2025-2029 Work Program of the UN Tax Committee, 25 September 2025
View all submissions

Books

International Tax Cooperation: Perspectives from the Global South
 Perspectives from the Global South

South Centre, Geneva, 2019
Edited by Manuel F. Montes, Danish and Anna Bernardo
View all books

SouthViews

Taxation of digital services – A Domestic Law Solution for Overcoming Tax Treaty Barriers


 SouthViews No. 305, 23 February 2026

By Radhakishan Rawal
Book Review: What Do We Know and What Should We Do About Tax Justice
 SouthViews No. 289, 30 June 2025

By Abdul Muheet Chowdhary

Mali’s Mining Shake-Up: Tax audits reveal massive revenue loss and lead to stringent policy changes
 SouthViews No. 287, 28 April 2025

By Anne Wanyagathi Maina and Kolawole Omole

View all SouthViews

SouthNews

South Centre Inputs to the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation
 SouthNews No. 553, 12 March 2026
South Centre Inputs on the Draft Issues Notes on the UN Framework Convention on International Tax Cooperation
 SouthNews No. 545, 11 December 2025
South Centre Inputs on 2025-2029 Work Program of the UN Tax Committee
 SouthNews No. 536, 18 September 2025

View all SouthNews

Statements

Press Statement, 22 June 2026
 ECOWAS Commission and the South Centre Congratulate the Liberia Revenue Authority and National Revenue Authority of Sierra Leone on the Signing of the Memorandum of Understanding Operationalizing the Simultaneous Tax Examination
South Centre Intervention, 21 May 2026
 27TH SESSION OF THE INTERGOVERNMENTAL WORKING GROUP ON THE RIGHT TO DEVELOPMENT
Panel: Tax-related illicit financial flows and the right to development
Joint Announcement, 20 April 2026
 ECOWAS-Led Simultaneous Tax Audit: Republic of Liberia & Republic of Sierra Leone
View all statements