Publications


Policy Briefs

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
Determining the Upper Bound of the Scoping Criteria for Amount B in the OECD/G20 Two-Pillar Solution: A Policy Guide for Developing Jurisdictions
 Tax Cooperation Policy Brief 39, 20 November 2024

By Chetan Rao, Ruchika Sharma, and Dr. Vijit Patel
The Design of a UN Framework Convention on International Tax Cooperation
 Tax Cooperation Policy Brief 38, 15 May 2024

By Sol Picciotto
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Research Papers

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

Status of Permanent Establishments under GloBE Rules
 Research Paper 189, 21 December 2023

By Kuldeep Sharma
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Reports

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
Analysis of Imbalanced Tax Treaties of Developing Countries
Insights From the Tax Treaties Explorer Database

 Geneva Graduate Institute and South Centre Report (2024)

By Aiwei Feng, Shristi Joshi and Quinn McGannon
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Submissions

South Centre Inputs on the Draft Issues Notes on the UN Framework Convention on International Tax Cooperation, 11 July 2025
South Centre Inputs on “Tax Incentives Principles”, February 2025
South Centre Input to an Elements Paper on Financing for Development, 15 October 2024
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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
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SouthViews

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

Review: Taxation and Inequality in Latin America: New Perspectives on Political Economy and Tax Regimes (2023)
 SouthViews No. 274, 30 August 2024

By Abdul Muheet Chowdhary
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SouthNews

South Centre co-organizes a side-event at FFD4 on elevating the role of domestic resource mobilisation for sustainable development
 SouthNews No. 528, 13 August 2025

By the Addis Tax Initiative (ATI)
South Centre Inputs on the Draft Issues Notes on the UN Framework Convention on International Tax Cooperation
 SouthNews No. 527, 14 July 2025

South Centre Inputs on “Tax Incentives Principles”
 SouthNews No. 517, 19 February 2025

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Statements

PRESS STATEMENT, Washington and Geneva, 23 July 2025
 Country-Level Revenue Estimates – A Comparative Analysis of UN and OECD Subject to Tax Rules for 65 Member States of the G-24 and South Centre
High Level Statement by Dr. Carlos Correa, Executive Director of the South Centre, 1 July 2025
 Domestic Revenue Mobilisation at the Heart of Sustainable Development: the Seville Declaration
Side-event at the Fourth Financing for Development Conference (FFD4), co-hosted by the South Centre, EU Commission, Germany and Nigeria
Statement, 31 October 2024
 Statement by the South Centre at the 2024 Social Forum of the Human Rights Council
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