Publications


Policy Briefs

The Design of a UN Framework Convention on International Tax Cooperation
Tax Cooperation Policy Brief 38, 15 May 2024

By Sol Picciotto
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

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
View all policy briefs

Research Papers

Status of Permanent Establishments under GloBE Rules
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
View all research papers

Reports

Analysis of Imbalanced Tax Treaties of Developing Countries
Insights From the Tax Treaties Explorer Database

Geneva Graduate Institute and South Centre Report (2024)

By Aiwei Feng, Shristi Joshi and Quinn McGannon
Taxation of the Digital Economy

South Centre and Geneva Graduate Institute Report (2023)

by Adnan Sose, Nicolás Tascon and Anders Viemose
View all reports

Submissions

View all submissions

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
View all books

SouthViews

Honduras’ Tax Justice Law: Increasing tax collection to achieve the SDGs without increasing tax rates
SouthViews No. 270, 26 July 2024

By Abdul Muheet Chowdhary, Kuldeep Sharma and Kolawole Omole

Implementing wealth tax and wealth redistribution in Sub-Saharan Africa
SouthViews No. 249, 30 June 2023

By Khanyisa Mbalati
View all SouthViews

SouthNews

View all SouthNews

Statements

Statement, September 2024
Statement by the South Centre at the 57th Session of the Human Rights Council on “Realizing the right to development: The case for a United Nations framework convention on international tax cooperation”
Statement, August 2024
Statement by the South Centre on the Adoption of the Draft Terms of Reference for a UN Framework Convention on International Tax Cooperation


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
View all statements