Publications


Policy Briefs

A Decade of the Indian Advance Pricing Agreement Programme: Achievements and Challenges
Tax Cooperation Policy Brief 37, 29 January 2024

By Priyanka Mashelkar and Apoorv Tiwari

ما بعد مقترحيّ الركيزتين، نهج مبسط لفرض الضريبة على الشركات متعددة الجنسيات
Tax Cooperation Policy Brief 36, 26 October 2023

Sol Picciotto, Muhammad Ashfaq Ahmed, Alex Cobham, Rasmi Ranjan Das, Emmanuel Eze, Bob Michel
Para além das propostas de dois pilares
Uma abordagem simplificada para a tributação de multinacionais

Tax Cooperation Policy Brief 36, 26 Outubro 2023

Por Sol Picciotto, Muhammad Ashfaq Ahmed, Alex Cobham, Rasmi Ranjan Das, Emmanuel Eze, Bob Michel
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Research Papers

Status of Permanent Establishments under GloBE Rules
Research Paper 189, 21 December 2023

By Kuldeep Sharma
Illicit Financial Flows and Stolen Asset Recovery: The Global North Must Act
Research Paper 172, 1 December 2022

By Abdul Muheet Chowdhary and Sebastien Babou Diasso
Evaluating the Impact of Pillars One and Two
Research Paper 165, 4 October 2022

By Suranjali Tandon and Chetan Rao
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Reports

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
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Submissions

SCTI Submission, August 2023
Comments on Pillar One – Amount B

South Centre
SCTI Submission, 16 March 2023
Inputs to UN Secretary-General for “Promotion of inclusive and effective tax cooperation at the United Nations”

South Centre
SCTI Submission, 25 January 2023
Comments on Pillar One – Amount B

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

Statement, 18 January 2024
Statement of the South Centre at the Sixth Intersessional Meeting of the Human Rights Council on Human Rights and the 2030 Agenda

Leveraging human rights in the fight against illicit financial flows and corruption through greater international tax cooperation and fiscal transparency
Statement, 27 November 2023
Opening Remarks by Dr. Carlos Correa, Executive Director of the South Centre, at the “Conference on South-South Cooperation in International Tax Matters: Don’t cede your taxing rights by signing a blank cheque”, co-organized with the Global Alliance for Tax Justice
Statement, 23 November 2023
Statement by the South Centre on the Historic UN Resolution Calling for a UN Framework Convention on International Tax Cooperation
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