Policy Briefs
Revenue Effects of the Global Minimum Corporate Tax Rate for African Economies
Tax Cooperation Policy Brief 26, 31 October 2022
By Seydou Coulibaly
Tax Cooperation Policy Brief 26, 31 October 2022
By Seydou Coulibaly
UN Model Tax Convention: Selective Territoriality – The Specter of Privileged Player in a Rigged Game
Tax Cooperation Policy Brief 25, 30 September 2022
By Muhammad Ashfaq Ahmed
Tax Cooperation Policy Brief 25, 30 September 2022
By Muhammad Ashfaq Ahmed
A Global Asset Registry to track hidden fortunes and for asset recovery
Tax Cooperation Policy Brief 24, 29 July 2022
By Ricardo Martner
Tax Cooperation Policy Brief 24, 29 July 2022
By Ricardo Martner
Research Papers
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
¿Una elección difícil? Comparación de los ingresos fiscales que recaudarán los países en vías de desarrollo a partir de los regímenes del Monto A y del Artículo 12B de la Convención Modelo de las Naciones Unidas
Documento de investigación No. 156, 1 de junio de 2022
Por Vladimir Starkov y Alexis Jin
Documento de investigación No. 156, 1 de junio de 2022
Por Vladimir Starkov y Alexis Jin
Reports
PROGRESS REPORT ON AMOUNT A OF PILLAR ONE
South Centre Contribution
The BEPS Monitoring Group, 24 August 2022
South Centre Contribution
The BEPS Monitoring Group, 24 August 2022
TAX CERTAINTY FOR PILLAR ONE AMOUNT A
South Centre Contribution
The BEPS Monitoring Group, 12 June 2022
South Centre Contribution
The BEPS Monitoring Group, 12 June 2022
TAX CERTAINTY FOR ‘RELATED ISSUES’ IN PILLAR ONE
South Centre Contribution
The BEPS Monitoring Group, 12 June 2022
South Centre Contribution
The BEPS Monitoring Group, 12 June 2022
Submissions
SCTI Submission, 11 November 2022
Comments on the ‘Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One’
South Centre
Comments on the ‘Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One’
South Centre
SCTI Submission, 10 June 2022
Comments on Tax Certainty Framework for Issues Related to Amount A
South Centre
Comments on Tax Certainty Framework for Issues Related to Amount A
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
Mejora la regla del nexo para una distribución justa de derechos fiscales a países en vías de desarrollo
SouthViews No. 220, 28 de junio de 2021
Por Radhakishan Rawal
SouthViews No. 220, 28 de junio de 2021
Por Radhakishan Rawal
South Asia and the Need for Increased Tax Revenues from the Digitalized Economy
SouthViews No. 234, 18 February 2022
By Abdul Muheet Chowdhary
SouthViews No. 234, 18 February 2022
By Abdul Muheet Chowdhary
Améliorer des règles du nexus pour une répartition équitable des droits d’imposition pour les pays en développement
SouthViews No. 220, 28 Juin 2021
Par Radhakishan Rawal
SouthViews No. 220, 28 Juin 2021
Par Radhakishan Rawal
SouthNews
South Centre Comments on the ‘Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One’
SouthNews No. 425, 14 November 2022
SouthNews No. 425, 14 November 2022
Taxation of the digitalized economy
Joint workshop of the South Centre and the West African Tax Administration Forum (WATAF)
SouthNews No. 421, 9 September 2022
By Sébastien Babou Diasso and Dan-Asabe Ozayashi
Joint workshop of the South Centre and the West African Tax Administration Forum (WATAF)
SouthNews No. 421, 9 September 2022
By Sébastien Babou Diasso and Dan-Asabe Ozayashi
South Centre Comments on Progress Report on Amount A of Pillar One
SouthNews No. 419, 23 August 2022
SouthNews No. 419, 23 August 2022
Statements
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
Combating Illicit Financial Flows : “Now or Never”
Statement of H.E. Thabo Mbeki, Chairperson of the African Union High Level Panel on IFFs
Statement, October 2021
Statement by the South Centre on the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
Statement by the South Centre on the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
Statement, July 2021
Statement by the South Centre on the Two Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy
Statement by the South Centre on the Two Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy