Briefing on the Analysis of Imbalanced Tax Treaties of South Centre Member States: Policy Recommendations
Organised by the South Centre
11th February 2025, Virtual
Event details
The Graduate Institute of Geneva in collaboration with the South Centre prepared a study titled The Analysis of Imbalanced Tax Treaties of Developing Countries: Insights from Tax Treaties Explorer Database. The topic was carefully selected given that the South Centre’s Member States have signed a large number of tax treaties over the years hoping to bring in foreign direct investment, and in exchange have agreed to restrict their taxing rights through these treaties.
However, the distribution of taxing rights agreed to in numerous treaties between South Centre Member States and developed countries is grossly imbalanced, depriving developing countries of much-needed revenues.
The event will therefore present the key findings of the study that analyses tax treaties of South Centre Member States by identifying their restrictive and imbalanced tax treaties with developed countries, as well as identifying the specific provisions that make these treaties imbalanced. The analysis has been done for each of the 55 Member States of the South Centre. The report outlines key findings and implications with practical recommendations for South Centre Member States.
Download the study here: https://www.southcentre.int/geneva-graduate-institute-and-south-centre-report-september-2024/