Publications


Policy Briefs

The Design of a UN Framework Convention on International Tax Cooperation
 Tax Cooperation Policy Brief 38, 15 May 2024

By Sol Picciotto
A Decade of the Indian Advance Pricing Agreement Programme: Achievements and Challenges
 Tax Cooperation Policy Brief 37, 29 January 2024

By Priyanka Mashelkar and Apoorv Tiwari

ما بعد مقترحيّ الركيزتين، نهج مبسط لفرض الضريبة على الشركات متعددة الجنسيات
 Tax Cooperation Policy Brief 36, 26 October 2023

Sol Picciotto, Muhammad Ashfaq Ahmed, Alex Cobham, Rasmi Ranjan Das, Emmanuel Eze, Bob Michel
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Research Papers

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
Illicit Financial Flows and Stolen Asset Recovery: The Global North Must Act
 Research Paper 172, 1 December 2022

By Abdul Muheet Chowdhary and Sebastien Babou Diasso
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Reports

2023 ANNUAL REPORT ON THE ACTIVITIES CARRIED OUT BY THE SOUTH CENTRE TAX INITIATIVE
Taxation of the Digital Economy

 South Centre and Geneva Graduate Institute Report (2023)

by Adnan Sose, Nicolás Tascon and Anders Viemose
TAXING MULTINATIONALS: THE BEPS PROPOSALS AND ALTERNATIVES
 South Centre Contribution

The BEPS Monitoring Group, 6 July 2023
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Submissions

South Centre Inputs on “Zero Draft Terms of Reference for a UN Framework Convention on International Tax Cooperation”, 20 June 2024
South Centre Inputs on “Terms of Reference for a UN Framework Convention on International Tax Cooperation”, 15 May 2023
SCTI Submission, August 2023
 Comments on Pillar One – Amount B

South Centre
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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

Implementing wealth tax and wealth redistribution in Sub-Saharan Africa
 SouthViews No. 249, 30 June 2023

By Khanyisa Mbalati
The United Nations Intergovernmental Process – An Opportunity for a Paradigm Shift
 SouthViews No. 248, 31 May 2023

By Kuldeep Sharma and Raunicka Sharma
UN Model Tax Convention Article 26: Inequitable Exchange of Information Regime – Questionable Efficacy in Asymmetrical Bilateral Settings
 SouthViews No. 247, 29 May 2023

By Muhammad Ashfaq Ahmed
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SouthNews

South Centre Inputs on “Zero Draft Terms of Reference for a UN Framework Convention on International Tax Cooperation”
 SouthNews No. 497, 28 June 2024
Eswatini tax officials report significant capacity enhancement after digital taxation workshop organised jointly by the South Centre and the UNDP
 SouthNews No. 490, 1 May 2024

By Kuldeep Sharma
South Centre supports developing countries at the 28th Session of the UN Tax Committee and the ECOSOC Special Meeting on International Cooperation in Tax Matters
 SouthNews No. 489, 12 April 2024

By Abdul Muheet Chowdhary, Kolawole Omole and Kuldeep Sharma
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Statements

Statement, 18 March 2024
 South Centre Statement to ECOSOC Special Meeting on International Cooperation in Tax Matters

THE ROLE OF NET WEALTH TAXES IN PROMOTING EQUALITY AND FINANCING THE SDGS
Statement, 18 March 2024
 South Centre Statement to ECOSOC Special Meeting on International Cooperation in Tax Matters

PROMOTING INCLUSIVE AND EFFECTIVE TAX COOPERATION AT THE UN
Statement, 18 January 2024
 Statement of the South Centre at the Sixth Intersessional Meeting of the Human Rights Council on Human Rights and the 2030 Agenda

Leveraging human rights in the fight against illicit financial flows and corruption through greater international tax cooperation and fiscal transparency
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