Publications


Policy Briefs

Revenue Effects of the Global Minimum Corporate Tax Rate for African Economies
Tax Cooperation Policy Brief 26, 31 October 2022

By Seydou Coulibaly
UN Model Tax Convention: Selective Territoriality – The Specter of Privileged Player in a Rigged Game
Tax Cooperation Policy Brief 25, 30 September 2022

By Muhammad Ashfaq Ahmed
A Global Asset Registry to track hidden fortunes and for asset recovery
Tax Cooperation Policy Brief 24, 29 July 2022

By Ricardo Martner
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Research Papers

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Reports

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
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Submissions

SCTI Submission, 11 November 2022
Comments on the ‘Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One’

South Centre
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
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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

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SouthNews

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Statements

Call to Action, 21 November 2022
Combating Illicit Financial Flows : “Now or Never”
Statement of H.E. Thabo Mbeki, Chairperson of the African Union High Level Panel on IFFs
Statement, October 2021
Statement by the South Centre on the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
Statement, July 2021
Statement by the South Centre on the Two Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy
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