Policy Briefs
The GloBE Rules: Challenges for Developing Countries and Smart Policy Options to Protect Their Tax Base
Tax Cooperation Policy Brief 35, 18 August 2023
By Emmanuel Eze, Sol Picciotto, Muhammad Ashfaq Ahmed, Abdul Muheet Chowdhary, Bob Michel and Tommaso Faccio
Tax Cooperation Policy Brief 35, 18 August 2023
By Emmanuel Eze, Sol Picciotto, Muhammad Ashfaq Ahmed, Abdul Muheet Chowdhary, Bob Michel and Tommaso Faccio
Conceptualizing Remote Worker Permanent Establishment
Tax Cooperation Policy Brief 34, 24 July 2023
By Radhakishan Rawal
Tax Cooperation Policy Brief 34, 24 July 2023
By Radhakishan Rawal
Taxation of Digital Services: what hope for the African States?
Tax Cooperation Policy Brief 33, 26 June 2023
By ADJEYI Kodzo Senyo, KOUEVI Tsotso and AMAGLO Kokou Essegbe
Tax Cooperation Policy Brief 33, 26 June 2023
By ADJEYI Kodzo Senyo, KOUEVI Tsotso and AMAGLO Kokou Essegbe
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
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
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
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
G20-South Centre Capacity Building Event on International Taxation: Two Pillar Solution – Understanding the implications for the Global South
SouthNews No. 458, 30 August 2023
By Kuldeep Sharma
SouthNews No. 458, 30 August 2023
By Kuldeep Sharma
South Centre enters into a Memorandum of Understanding with the Inland Revenue Board of Malaysia on collaboration in International Taxation
SouthNews No. 451, 19 June 2023
By Kuldeep Sharma
SouthNews No. 451, 19 June 2023
By Kuldeep Sharma
UNDP and South Centre jointly organise Capacity Building Workshop on Taxation of the Digitalised Economy for the Government of Sri Lanka
SouthNews No. 450, 6 June 2023
By the United Nations Development Programme (UNDP) and South Centre
SouthNews No. 450, 6 June 2023
By the United Nations Development Programme (UNDP) and South Centre
Statements
OUTCOME STATEMENT, JULY 4-5, 2023
SOUTH CENTRE-WATAF JOINT SPECIAL TECHNICAL SESSION ON THE OECD TWO PILLAR SOLUTION
SOUTH CENTRE-WATAF JOINT SPECIAL TECHNICAL SESSION ON THE OECD TWO PILLAR SOLUTION
Statement, 28 July 2023
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
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