Publications


Policy Briefs

Conceptualización de un Instrumento multilateral de la ONU
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
Global Minimum Tax Rate: Detached from Developing Country Realities
Tax Cooperation Policy Brief 23, 11 February 2022

By Sebastien Babou Diasso
View all policy briefs

Research Papers

Medidas Tributarias Nacionales sobre la Economia Digital
Documento de investigación 111, Septiembre 2020

Veronica Grondona, Abdul Muheet Chowdhary, Daniel Uribe
Mesures nationales sur l’imposition de l’économie numérique
Document de Recherche 111, Septembre 2020

Veronica Grondona, Abdul Muheet Chowdhary, Daniel Uribe
National Measures on Taxing the Digital Economy
Research Paper 111, May 2020

Veronica Grondona, Abdul Muheet Chowdhary and Daniel Uribe
View all research papers

Reports

Comments on the Draft Model Rules on Nexus and Revenue Sourcing
South Centre Contribution

The BEPS Monitoring Group, 18 February 2022
Comments on THE MODEL RULES FOR THE GLOBE
South Centre Contribution

The BEPS Monitoring Group, 9 February 2022
Outcomes and Recommendations of the FIRST AFRICAN FISCAL POLICY FORUM
South Centre and Coalition for Dialogue on Africa

16 December 2021
View all reports

Submissions

SCTI Submission, 29 April 2022
Comments on Amount A: Extractives Exclusion

South Centre
SCTI Submission, 19 April 2022
Comments on Draft Model Rules for Domestic Legislation on Scope

South Centre
SCTI Submission, 4 March 2022
Comments on Draft Model Rules for Tax Base Determinations

South Centre
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

View all SouthViews

SouthNews

View all SouthNews

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
View all statements