Publications: Reports

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

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

COMMENTS ON PILLAR ONE – AMOUNT A: DRAFT MULTILATERAL CONVENTION PROVISIONS ON DIGITAL SERVICES TAXES AND OTHER RELEVANT SIMILAR MEASURES
South Centre Contribution

The BEPS Monitoring Group, 25 January 2023

PROGRESS REPORT ON AMOUNT A OF PILLAR ONE
South Centre Contribution

The BEPS Monitoring Group, 24 August 2022

TAX CERTAINTY FOR PILLAR ONE AMOUNT A
South Centre Contribution

The BEPS Monitoring Group, 12 June 2022

TAX CERTAINTY FOR ‘RELATED ISSUES’ IN PILLAR ONE
South Centre Contribution

The BEPS Monitoring Group, 12 June 2022

Outcomes and Recommendations of the CoDA-South Centre Dialogue Series on Illicit Financial Flows (IFFs): Comparing Tax Revenues to Be Raised by Developing Countries from the OECD and UN Solutions for Taxing the Digital Economy
1 June 2022

Comments on the Draft Model Rules on Nexus and Revenue Sourcing
South Centre Contribution

The BEPS Monitoring Group, 18 February 2022

Comments on THE MODEL RULES FOR THE GLOBE
South Centre Contribution

The BEPS Monitoring Group, 9 February 2022

Outcomes and Recommendations of the FIRST AFRICAN FISCAL POLICY FORUM
South Centre and Coalition for Dialogue on Africa

16 December 2021

International Taxation from Global South Perspectives
Policy Center for the New South and South Centre

13 October 2021

Comments on the STATEMENT ON A TWO-PILLAR SOLUTION TO ADDRESS THE TAX CHALLENGES ARISING FROM THE DIGITALISATION OF THE ECONOMY
South Centre Contribution

The BEPS Monitoring Group, 31 July 2021

Report by the South Centre Tax Initiative’s Developing Country Expert Group, August 2020
Assessment of the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalization of the Economy
An Outline of Positions Favourable to Developing Countries

Irene Ovonji-Odida, Veronica Grondona, Samuel Victor Makwe

SCTI Report, January 2020
Third Annual Developing Country Forum on South-South Cooperation in International Tax Matters - Report

South Centre

SCTI Report, April 2018
Second Annual Forum on Developing Country Tax Policies and Cooperation for Agenda 2030

South Centre

SCTI Report, January 2017
The Inaugural Annual Forum on Developing Country Tax Policies and Cooperation for Agenda 2030

South Centre