Policy Briefs
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
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
Tax Cooperation Policy Brief 36, 26 October 2023
Sol Picciotto, Muhammad Ashfaq Ahmed, Alex Cobham, Rasmi Ranjan Das, Emmanuel Eze, Bob Michel
Para além das propostas de dois pilares
Uma abordagem simplificada para a tributação de multinacionais
Tax Cooperation Policy Brief 36, 26 Outubro 2023
Por Sol Picciotto, Muhammad Ashfaq Ahmed, Alex Cobham, Rasmi Ranjan Das, Emmanuel Eze, Bob Michel
Uma abordagem simplificada para a tributação de multinacionais
Tax Cooperation Policy Brief 36, 26 Outubro 2023
Por Sol Picciotto, Muhammad Ashfaq Ahmed, Alex Cobham, Rasmi Ranjan Das, Emmanuel Eze, Bob Michel
Research Papers
Status of Permanent Establishments under GloBE Rules
Research Paper 189, 21 December 2023
By Kuldeep Sharma
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
Research Paper 172, 1 December 2022
By Abdul Muheet Chowdhary and Sebastien Babou Diasso
Evaluating the Impact of Pillars One and Two
Research Paper 165, 4 October 2022
By Suranjali Tandon and Chetan Rao
Research Paper 165, 4 October 2022
By Suranjali Tandon and Chetan Rao
Reports
Taxation of the Digital Economy
South Centre and Geneva Graduate Institute Report (2023)
by Adnan Sose, Nicolás Tascon and Anders Viemose
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
South Centre Contribution
The BEPS Monitoring Group, 6 July 2023
COMMENTS ON PILLAR ONE – AMOUNT A: DRAFT MULTILATERAL CONVENTION PROVISIONS ON DIGITAL SERVICES TAXES AND OTHER RELEVANT SIMILAR MEASURES
South Centre Contribution
The BEPS Monitoring Group, 25 January 2023
South Centre Contribution
The BEPS Monitoring Group, 25 January 2023
Submissions
SCTI Submission, 16 March 2023
Inputs to UN Secretary-General for “Promotion of inclusive and effective tax cooperation at the United Nations”
South Centre
Inputs to UN Secretary-General for “Promotion of inclusive and effective tax cooperation at the United Nations”
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
Implementing wealth tax and wealth redistribution in Sub-Saharan Africa
SouthViews No. 249, 30 June 2023
By Khanyisa Mbalati
SouthViews No. 249, 30 June 2023
By Khanyisa Mbalati
The United Nations Intergovernmental Process – An Opportunity for a Paradigm Shift
SouthViews No. 248, 31 May 2023
By Kuldeep Sharma and Raunicka Sharma
SouthViews No. 248, 31 May 2023
By Kuldeep Sharma and Raunicka Sharma
UN Model Tax Convention Article 26: Inequitable Exchange of Information Regime – Questionable Efficacy in Asymmetrical Bilateral Settings
SouthViews No. 247, 29 May 2023
By Muhammad Ashfaq Ahmed
SouthViews No. 247, 29 May 2023
By Muhammad Ashfaq Ahmed
SouthNews
South Centre supports developing countries at the 28th Session of the UN Tax Committee and the ECOSOC Special Meeting on International Cooperation in Tax Matters
SouthNews No. 489, 12 April 2024
By Abdul Muheet Chowdhary, Kolawole Omole and Kuldeep Sharma
SouthNews No. 489, 12 April 2024
By Abdul Muheet Chowdhary, Kolawole Omole and Kuldeep Sharma
Making Informed Policy Decisions on the OECD Two Pillar Solution and Alternatives
South Centre’s workshop for Maldives Inland Revenue Authority
SouthNews No. 488, 3 April 2024
By Kolawole Omole and Kuldeep Sharma
South Centre’s workshop for Maldives Inland Revenue Authority
SouthNews No. 488, 3 April 2024
By Kolawole Omole and Kuldeep Sharma
Conference on South-South Cooperation in International Tax Matters: Don’t Cede Your Taxing Rights By Signing A Blank Cheque
SouthNews No. 487, 25 March 2024
By Kuldeep Sharma
SouthNews No. 487, 25 March 2024
By Kuldeep Sharma
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
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
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
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