Publications


Policy Briefs

The Design of a UN Framework Convention on International Tax Cooperation
Tax Cooperation Policy Brief 38, 15 May 2024

By Sol Picciotto
A Decade of the Indian Advance Pricing Agreement Programme: Achievements and Challenges
Tax Cooperation Policy Brief 37, 29 January 2024

By Priyanka Mashelkar and Apoorv Tiwari

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
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Research Papers

Status of Permanent Establishments under GloBE Rules
Research Paper 189, 21 December 2023

By Kuldeep Sharma
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
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Reports

Taxation of the Digital Economy

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
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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
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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

Statement, 18 March 2024
South Centre Statement to ECOSOC Special Meeting on International Cooperation in Tax Matters

THE ROLE OF NET WEALTH TAXES IN PROMOTING EQUALITY AND FINANCING THE SDGS
Statement, 18 March 2024
South Centre Statement to ECOSOC Special Meeting on International Cooperation in Tax Matters

PROMOTING INCLUSIVE AND EFFECTIVE TAX COOPERATION AT THE UN
Statement, 18 January 2024
Statement of the South Centre at the Sixth Intersessional Meeting of the Human Rights Council on Human Rights and the 2030 Agenda

Leveraging human rights in the fight against illicit financial flows and corruption through greater international tax cooperation and fiscal transparency
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