Publications


Policy Briefs

UN Model Tax Convention: Selective Territoriality – The Specter of Privileged Player in a Rigged Game
 Tax Cooperation Policy Brief 25, 30 September 2022

By Muhammad Ashfaq Ahmed
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
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Research Papers

Evaluating the Impact of Pillars One and Two
 Research Paper 165, 4 October 2022

By Suranjali Tandon and Chetan Rao
Impact of a Minimum Tax Rate under the Pillar Two Solution on Small Island Developing States
 Research Paper 164, 23 September 2022

By Kuldeep Sharma


¿Una elección difícil? Comparación de los ingresos fiscales que recaudarán los países en vías de desarrollo a partir de los regímenes del Monto A y del Artículo 12B de la Convención Modelo de las Naciones Unidas
 Documento de investigación No. 156, 1 de junio de 2022

Por Vladimir Starkov y Alexis Jin
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Reports

PROGRESS REPORT ON AMOUNT A OF PILLAR ONE
 South Centre Contribution

The BEPS Monitoring Group, 24 August 2022
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
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Submissions

SCTI Submission, 18 August 2022
Comments on Progress Report on Amount A of Pillar One

South Centre
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
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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

Taxation of the digitalized economy
Joint workshop of the South Centre and the West African Tax Administration Forum (WATAF)
 SouthNews No. 421, 9 September 2022

By Sébastien Babou Diasso and Dan-Asabe Ozayashi
South Centre Comments on Progress Report on Amount A of Pillar One
 SouthNews No. 419, 23 August 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/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
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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
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