Policy Briefs
Taxation of Computer Software: Need for Clear Guidance in the UN Model Tax Convention
Tax Cooperation Policy Brief 31, 25 March 2023
By Abdul Muheet Chowdhary and Sebastien Babou Diasso
Tax Cooperation Policy Brief 31, 25 March 2023
By Abdul Muheet Chowdhary and Sebastien Babou Diasso
Enforcing Secondary Taxing Rights: Subject to Tax Rule in the UN Model Tax Convention
Tax Cooperation Policy Brief 30, 25 March 2023
By Abdul Muheet Chowdhary and Sebastien Babou Diasso
Tax Cooperation Policy Brief 30, 25 March 2023
By Abdul Muheet Chowdhary and Sebastien Babou Diasso
Digital taxation under the OECD Amount A and UN Article 12B mechanisms for market jurisdictions in Africa: a comparative analysis
Tax Cooperation Policy Brief 29, 3 March 2023
By Erica Rakotonirina
Tax Cooperation Policy Brief 29, 3 March 2023
By Erica Rakotonirina
Research Papers
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
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
Research Paper 164, 23 September 2022
By Kuldeep Sharma
Reports
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
PROGRESS REPORT ON AMOUNT A OF PILLAR ONE
South Centre Contribution
The BEPS Monitoring Group, 24 August 2022
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
South Centre Contribution
The BEPS Monitoring Group, 12 June 2022
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
SCTI Submission, 20 January 2023
Comments on the ‘Amount A Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures’
South Centre
Comments on the ‘Amount A Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures’
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 supports developing countries at the 26th Session of the UN Tax Committee and the ECOSOC Special Meeting on International Cooperation in Tax Matters
SouthNews No. 446, 25 April 2023
By Prisca Musibi
SouthNews No. 446, 25 April 2023
By Prisca Musibi
South Centre Comments on ‘Amount B’ of Pillar One under the OECD solution for the taxation of the digitalized economy
SouthNews No. 439, 26 January 2023
SouthNews No. 439, 26 January 2023
Statements
Call to Action, 21 November 2022
Combating Illicit Financial Flows : “Now or Never”
Statement of H.E. Thabo Mbeki, Chairperson of the African Union High Level Panel on IFFs
Combating Illicit Financial Flows : “Now or Never”
Statement of H.E. Thabo Mbeki, Chairperson of the African Union High Level Panel on IFFs
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