Publications


Policy Briefs

Towards a UN Protocol for Taxing Cross-Border Services in a Digitalized Economy
 Tax Cooperation Policy Brief 40, 19 December 2024

By Abdul Muheet Chowdhary, Anne Wanyagathi Maina and Kolawole Omole
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
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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

A Toss Up? Comparing Tax Revenues from the Amount A and Digital Service Tax Regimes for Developing Countries
 Research Paper 199, 10 June 2024

By Vladimir Starkov and Alexis Jin

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
2023 ANNUAL REPORT ON THE ACTIVITIES CARRIED OUT BY THE SOUTH CENTRE TAX INITIATIVE
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

South Centre Inputs on “Zero Draft Terms of Reference for a UN Framework Convention on International Tax Cooperation”, 20 June 2024
South Centre Inputs on “Terms of Reference for a UN Framework Convention on International Tax Cooperation”, 15 May 2023
SCTI Submission, August 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

Review: Taxation and Inequality in Latin America: New Perspectives on Political Economy and Tax Regimes (2023)
 SouthViews No. 274, 30 August 2024

By Abdul Muheet Chowdhary
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

UNDP-South Centre Capacity Building Workshop on Basics of International Taxation, Digital Taxation and Minimum Taxation for the Platform for Taxation in Latin America and the Caribbean
 SouthNews No. 505, 1 October 2024

By Kuldeep Sharma
UNDP-South Centre capacity building workshop for Angola on Taxation of the Digitalized Economy
 SouthNews No. 501, 11 September 2024

By the United Nations Development Programme (UNDP) and South Centre

Enhancing Knowledge on the Administrative Implications of the Global Minimum Tax for Malaysia
 SouthNews No. 498, 18 July 2024

By Kuldeep Sharma and Kolawole Omole
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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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