Publications


Policy Briefs

Determining the Upper Bound of the Scoping Criteria for Amount B in the OECD/G20 Two-Pillar Solution: A Policy Guide for Developing Jurisdictions
Tax Cooperation Policy Brief 39, 20 November 2024

By Chetan Rao, Ruchika Sharma, and Dr. Vijit Patel
The Design of a UN Framework Convention on International Tax Cooperation
Tax Cooperation Policy Brief 38, 15 May 2024

By Sol Picciotto
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

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Research Papers

The Implications of Treaty Restrictions of Taxing Rights on Services, Especially for Developing Countries
Research Paper 211, 14 October 2024

By Faith Amaro, Veronica Grondona, Sol Picciotto

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

By Kuldeep Sharma
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Reports

Analysis of Imbalanced Tax Treaties of Developing Countries
Insights From the Tax Treaties Explorer Database

Geneva Graduate Institute and South Centre Report (2024)

By Aiwei Feng, Shristi Joshi and Quinn McGannon
Taxation of the Digital Economy

South Centre and Geneva Graduate Institute Report (2023)

by Adnan Sose, Nicolás Tascon and Anders Viemose
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Submissions

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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

Honduras’ Tax Justice Law: Increasing tax collection to achieve the SDGs without increasing tax rates
SouthViews No. 270, 26 July 2024

By Abdul Muheet Chowdhary, Kuldeep Sharma and Kolawole Omole

Implementing wealth tax and wealth redistribution in Sub-Saharan Africa
SouthViews No. 249, 30 June 2023

By Khanyisa Mbalati
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SouthNews

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Statements

Statement, 31 October 2024
Statement by the South Centre at the 2024 Social Forum of the Human Rights Council
Statement, September 2024
Statement by the South Centre at the 57th Session of the Human Rights Council on “Realizing the right to development: The case for a United Nations framework convention on international tax cooperation”
Statement, August 2024
Statement by the South Centre on the Adoption of the Draft Terms of Reference for a UN Framework Convention on International Tax Cooperation


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