Publications


Policy Briefs

The GloBE Rules: Challenges for Developing Countries and Smart Policy Options to Protect Their Tax Base
Tax Cooperation Policy Brief 35, 18 August 2023

By Emmanuel Eze, Sol Picciotto, Muhammad Ashfaq Ahmed, Abdul Muheet Chowdhary, Bob Michel and Tommaso Faccio
Conceptualizing Remote Worker Permanent Establishment
Tax Cooperation Policy Brief 34, 24 July 2023

By Radhakishan Rawal
Taxation of Digital Services: what hope for the African States?
Tax Cooperation Policy Brief 33, 26 June 2023

By ADJEYI Kodzo Senyo, KOUEVI Tsotso and AMAGLO Kokou Essegbe

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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
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

TAXING MULTINATIONALS: THE BEPS PROPOSALS AND ALTERNATIVES
South Centre Contribution

The BEPS Monitoring Group, 6 July 2023
PROGRESS REPORT ON AMOUNT A OF PILLAR ONE
South Centre Contribution

The BEPS Monitoring Group, 24 August 2022
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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

OUTCOME STATEMENT, JULY 4-5, 2023
SOUTH CENTRE-WATAF JOINT SPECIAL TECHNICAL SESSION ON THE OECD TWO PILLAR SOLUTION

Statement, 28 July 2023
Statement by the South Centre on the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
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
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