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

A Global Asset Registry to track hidden fortunes and for asset recovery
 Tax Cooperation Policy Brief 24, 29 July 2022

By Ricardo Martner
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
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Research Papers

Two Pillar Solution for Taxing the Digitalized Economy: Policy Implications and Guidance for the Global South
 Research Paper 162, 26 July 2022

by Irene Ovonji-Odida, Veronica Grondona, Abdul Muheet Chowdhary
Un choix cornélien ? Comparaison des recettes fiscales à engranger par les pays en développement au titre des régimes du Montant A et de l’Article 12B du Modèle de convention des Nations Unies
 Document de Recherche No. 156, 1 juin 2022

Par Vladimir Starkov et Alexis Jin
A Tough Call? Comparing Tax Revenues to Be Raised by Developing Countries from the Amount A and the UN Model Treaty Article 12B Regimes
 Research Paper 156, 1 June 2022

By Vladimir Starkov and Alexis Jin
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Reports

TAX CERTAINTY FOR PILLAR ONE AMOUNT A
 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
Outcomes and Recommendations of the CoDA-South Centre Dialogue Series on Illicit Financial Flows (IFFs): Comparing Tax Revenues to Be Raised by Developing Countries from the OECD and UN Solutions for Taxing the Digital Economy
 1 June 2022
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Submissions

SCTI Submission, 10 June 2022
Comments on Tax Certainty Framework for Issues Related to Amount A

South Centre
SCTI Submission, 10 June 2022
Comments on Tax Certainty Framework for Amount A

South Centre
SCTI Submission, 30 May 2022
 Contributions on ‘taxation, illicit financial flows and human rights’ to the report of the Independent Expert to the UN General Assembly, 77th session

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

Outcomes and Recommendations of the CoDA-South Centre Dialogue Series on Illicit Financial Flows (IFFs): Comparing Tax Revenues to Be Raised by Developing Countries from the OECD and UN Solutions for Taxing the Digital Economy/Résultats et recommandation de la série de dialogues organisés par la CoDA et le Centre Sud sur les Flux financiers illicites (FFI): Comparer les recettes fiscales à mobiliser par les pays en développement à partir des Solutions de l’OCDE et de l’ONU en matière de fiscalité de l’économie numérique
 SouthNews No. 417, 25 July 2022
South Centre provides capacity building for Malaysian tax officials on taxation of the digitalized economy
 SouthNews No. 415, 18 July 2022

By Sébastien Babou Diasso
South Centre Comments on Tax Certainty Framework for Issues Related to Amount A
 SouthNews No. 410, 14 June 2022
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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