CALL FOR PAPERS – Impact of Two Pillar Solution on Developing Countries
Deadline: 30 January 2022
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
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
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
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
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
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
Research Paper 156, 1 June 2022
By Vladimir Starkov and Alexis Jin
Reports

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, 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

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
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
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 provides capacity building for Malaysian tax officials on taxation of the digitalized economy
SouthNews No. 415, 18 July 2022
By Sébastien Babou Diasso
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
SouthNews No. 410, 14 June 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