CALL FOR PAPERS – Impact of Two Pillar Solution on Developing Countries
Deadline: 30 January 2022
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
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
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
Tax Cooperation Policy Brief 23, 11 February 2022
By Sebastien Babou Diasso
Research Papers

Medidas Tributarias Nacionales sobre la Economia Digital
Documento de investigación 111, Septiembre 2020
Veronica Grondona, Abdul Muheet Chowdhary, Daniel Uribe
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
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
Research Paper 111, May 2020
Veronica Grondona, Abdul Muheet Chowdhary and Daniel Uribe
Reports

Comments on the Draft Model Rules on Nexus and Revenue Sourcing
South Centre Contribution
The BEPS Monitoring Group, 18 February 2022
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
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
South Centre and Coalition for Dialogue on Africa
16 December 2021
Submissions

SCTI Submission, 19 April 2022
Comments on Draft Model Rules for Domestic Legislation on Scope
South Centre
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
Comments on Draft Model Rules for Tax Base Determinations
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 excluding revenues from Extractive Activities under the OECD solution for the taxation of the digitalized economy
SouthNews No. 406, 29 April 2022
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
SouthNews No. 405, 20 April 2022
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 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