Policy Briefs
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
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
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
Más allá de las propuestas de los dos pilares
Un enfoque simplificado de la tributación de las multinacionales
INFORME SOBRE POLÍTICAS EN MATERIA DE COOPERACIÓN TRIBUTARIA 36, 26 octubre 2023
Por Sol Picciotto, Muhammad Ashfaq Ahmed, Alex Cobham, Rasmi Ranjan Das, Emmanuel Eze, Bob Michel
Un enfoque simplificado de la tributación de las multinacionales
INFORME SOBRE POLÍTICAS EN MATERIA DE COOPERACIÓN TRIBUTARIA 36, 26 octubre 2023
Por Sol Picciotto, Muhammad Ashfaq Ahmed, Alex Cobham, Rasmi Ranjan Das, Emmanuel Eze, Bob Michel
Research Papers
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
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
Research Paper 165, 4 October 2022
By Suranjali Tandon and Chetan Rao
Impact of a Minimum Tax Rate under the Pillar Two Solution on Small Island Developing States
Research Paper 164, 23 September 2022
By Kuldeep Sharma
Research Paper 164, 23 September 2022
By Kuldeep Sharma
Reports
Taxation of the Digital Economy
South Centre and Geneva Graduate Institute Report (2023)
by Adnan Sose, Nicolás Tascon and Anders Viemose
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
South Centre Contribution
The BEPS Monitoring Group, 6 July 2023
COMMENTS ON PILLAR ONE – AMOUNT A: DRAFT MULTILATERAL CONVENTION PROVISIONS ON DIGITAL SERVICES TAXES AND OTHER RELEVANT SIMILAR MEASURES
South Centre Contribution
The BEPS Monitoring Group, 25 January 2023
South Centre Contribution
The BEPS Monitoring Group, 25 January 2023
Submissions
SCTI Submission, 16 March 2023
Inputs to UN Secretary-General for “Promotion of inclusive and effective tax cooperation at the United Nations”
South Centre
Inputs to UN Secretary-General for “Promotion of inclusive and effective tax cooperation at the United Nations”
South Centre
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
Perspectives from the Global South
South Centre, Geneva, 2019
Edited by Manuel F. Montes, Danish and Anna Bernardo
SouthViews
Implementing wealth tax and wealth redistribution in Sub-Saharan Africa
SouthViews No. 249, 30 June 2023
By Khanyisa Mbalati
SouthViews No. 249, 30 June 2023
By Khanyisa Mbalati
The United Nations Intergovernmental Process – An Opportunity for a Paradigm Shift
SouthViews No. 248, 31 May 2023
By Kuldeep Sharma and Raunicka Sharma
SouthViews No. 248, 31 May 2023
By Kuldeep Sharma and Raunicka Sharma
UN Model Tax Convention Article 26: Inequitable Exchange of Information Regime – Questionable Efficacy in Asymmetrical Bilateral Settings
SouthViews No. 247, 29 May 2023
By Muhammad Ashfaq Ahmed
SouthViews No. 247, 29 May 2023
By Muhammad Ashfaq Ahmed
SouthNews
South Centre and WATAF Strengthen Collaboration through Formalised Partnership
SouthNews No. 473, 1 December 2023
SouthNews No. 473, 1 December 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 (27 November 2023)
SouthNews No. 472, 27 November 2023
SouthNews No. 472, 27 November 2023
Equipping tax officials with tax treaty formulation, negotiation skills
SouthNews No. 471, 24 November 2023
United Nations Development Programme (UNDP) Bhutan
SouthNews No. 471, 24 November 2023
United Nations Development Programme (UNDP) Bhutan
Statements
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
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
Statement by the South Centre on the Historic UN Resolution Calling for a UN Framework Convention on International Tax Cooperation
OUTCOME STATEMENT, JULY 4-5, 2023
SOUTH CENTRE-WATAF JOINT SPECIAL TECHNICAL SESSION ON THE OECD TWO PILLAR SOLUTION
SOUTH CENTRE-WATAF JOINT SPECIAL TECHNICAL SESSION ON THE OECD TWO PILLAR SOLUTION