Publications

 

CALL FOR PAPERS – Impact of Two Pillar Solution on Developing Countries

Deadline: 30 January 2022

 

Call for Papers – Impact of a Minimum Tax Rate under the Pillar Two Solution on Small Island Developing States

Deadline: 15 March 2022


Policy Briefs

Conceptualización de un Instrumento multilateral de la ONU
 Informe sobre políticas en materia de cooperación tributaria 15, Junio de 2021

Por Radhakishan Rawal
Taux Minimum d’Impôt Mondial : Détaché des réalités des pays en développement
 Rapports sur les politiques en matière de coopération fiscal No. 23, 11 février 2022

Par Sébastien Babou Diasso
Global Minimum Tax Rate: Detached from Developing Country Realities
 Tax Cooperation Policy Brief 23, 11 February 2022

By Sebastien Babou Diasso
View all policy briefs

Research Papers

Medidas Tributarias Nacionales sobre la Economia Digital
 Documento de investigación 111, Septiembre 2020

Veronica Grondona, Abdul Muheet Chowdhary, Daniel Uribe
Mesures nationales sur l’imposition de l’économie numérique
 Document de Recherche 111, Septembre 2020

Veronica Grondona, Abdul Muheet Chowdhary, Daniel Uribe
National Measures on Taxing the Digital Economy
 Research Paper 111, May 2020

Veronica Grondona, Abdul Muheet Chowdhary and Daniel Uribe
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Reports

Comments on the Draft Model Rules on Nexus and Revenue Sourcing
 South Centre Contribution

The BEPS Monitoring Group, 18 February 2022
Comments on THE MODEL RULES FOR THE GLOBE
 South Centre Contribution

The BEPS Monitoring Group, 9 February 2022
Outcomes and Recommendations of the FIRST AFRICAN FISCAL POLICY FORUM
 South Centre and Coalition for Dialogue on Africa

16 December 2021
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Submissions

SCTI Submission, 29 April 2022
 Comments on Amount A: Extractives Exclusion

South Centre
SCTI Submission, 19 April 2022
 Comments on Draft Model Rules for Domestic Legislation on Scope

South Centre
SCTI Submission, 4 March 2022
 Comments on Draft Model Rules for Tax Base Determinations

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

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
South Asia and the Need for Increased Tax Revenues from the Digitalized Economy
 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
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SouthNews

South Centre Comments on excluding revenues from Extractive Activities under the OECD solution for the taxation of the digitalized economy
 SouthNews No. 406, 29 April 2022
South Centre Comments on Draft Model Rules for Scope under the OECD solution for the taxation of the digitalized economy

 SouthNews No. 405, 20 April 2022
South Centre Comments on Draft Model Rules for Tax Base Determinations under Pillar One of the taxation of the digitalized economy
 SouthNews No. 401, 4 March 2022

View all SouthNews

Statements

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, July 2021
 Statement by the South Centre on the Two Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy
View all statements