Publications: Submissions


SCTI Submission, 18 August 2022
Comments on Progress Report on Amount A of Pillar One

South Centre
SCTI Submission, 10 June 2022
Comments on Tax Certainty Framework for Issues Related to Amount A

South Centre
SCTI Submission, 10 June 2022
Comments on Tax Certainty Framework for Amount A

South Centre
SCTI Submission, 30 May 2022
Contributions on ‘taxation, illicit financial flows and human rights’ to the report of the Independent Expert to the UN General Assembly, 77th session

South Centre
SCTI Submission, 20 May 2022
Comments on Regulated Financial Services Exclusion

South Centre
SCTI Submission, 29 April 2022
Comments on Amount A: Extractives Exclusion

South Centre
SCTI Submission, 19 April 2022
Comments on Draft Model Rules for Domestic Legislation on Scope

South Centre
SCTI Submission, 4 March 2022
Comments on Draft Model Rules for Tax Base Determinations

South Centre
SCTI Submission, 21 February 2022
Comments on Draft Model Rules for Nexus and Revenue Sourcing

South Centre
SCTI Submission, September 2021
Comments on Draft Agenda of the UN Tax Committee

South Centre
SCTI Submission, March 2021
Comments on Discussion Draft: Taxation of Software Payments as Royalties

South Centre
SCTI Submission, November 2020
Comments to the FACTI Panel Interim Report

South Centre
SCTI Submission, October 2020
Comments on Discussion Draft: Possible Changes to the United Nations Model Double Taxation Convention Between Developed and Developing Countries Concerning Inclusion of software payments in the definition of royalties

South Centre
SCTI Submission, June 2020
Comments on Session Paper relating to tax consequences of the digitalized economy – issues of relevance for developing countries

South Centre
SCTI Submission, May 2020
Comments to the FACTI Panel on improving cooperation in tax matters

South Centre
SCTI Submission, November 2019
Comments on the OECD Secretariat Proposal for a "Unified Approach" under Pillar One

South Centre