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

SCTI Submission, March 2021
Comments on Discussion Draft: Taxation of Software Payments as Royalties
South Centre
Comments on Discussion Draft: Taxation of Software Payments as Royalties
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
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
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
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
Comments on the OECD Secretariat Proposal for a "Unified Approach" under Pillar One
South Centre