Publications: Submissions


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