Policy Briefs
Determining the Upper Bound of the Scoping Criteria for Amount B in the OECD/G20 Two-Pillar Solution: A Policy Guide for Developing Jurisdictions
Tax Cooperation Policy Brief 39, 20 November 2024
By Chetan Rao, Ruchika Sharma, and Dr. Vijit Patel
Tax Cooperation Policy Brief 39, 20 November 2024
By Chetan Rao, Ruchika Sharma, and Dr. Vijit Patel
The Design of a UN Framework Convention on International Tax Cooperation
Tax Cooperation Policy Brief 38, 15 May 2024
By Sol Picciotto
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
Tax Cooperation Policy Brief 37, 29 January 2024
By Priyanka Mashelkar and Apoorv Tiwari
Research Papers
The Implications of Treaty Restrictions of Taxing Rights on Services, Especially for Developing Countries
Research Paper 211, 14 October 2024
By Faith Amaro, Veronica Grondona, Sol Picciotto
Research Paper 211, 14 October 2024
By Faith Amaro, Veronica Grondona, Sol Picciotto
A Toss Up? Comparing Tax Revenues from the Amount A and Digital Service Tax Regimes for Developing Countries
Research Paper 199, 10 June 2024
By Vladimir Starkov and Alexis Jin
Research Paper 199, 10 June 2024
By Vladimir Starkov and Alexis Jin
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
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
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
South Centre and Geneva Graduate Institute Report (2023)
by Adnan Sose, Nicolás Tascon and Anders Viemose
Submissions
View all submissionsBooks
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
Review: Taxation and Inequality in Latin America: New Perspectives on Political Economy and Tax Regimes (2023)
SouthViews No. 274, 30 August 2024
By Abdul Muheet Chowdhary
SouthViews No. 274, 30 August 2024
By Abdul Muheet Chowdhary
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
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
SouthViews No. 249, 30 June 2023
By Khanyisa Mbalati
SouthNews
UNDP-South Centre Capacity Building Workshop on Basics of International Taxation, Digital Taxation and Minimum Taxation for the Platform for Taxation in Latin America and the Caribbean
SouthNews No. 505, 1 October 2024
By Kuldeep Sharma
SouthNews No. 505, 1 October 2024
By Kuldeep Sharma
UNDP-South Centre capacity building workshop for Angola on Taxation of the Digitalized Economy
SouthNews No. 501, 11 September 2024
By the United Nations Development Programme (UNDP) and South Centre
SouthNews No. 501, 11 September 2024
By the United Nations Development Programme (UNDP) and South Centre
Enhancing Knowledge on the Administrative Implications of the Global Minimum Tax for Malaysia
SouthNews No. 498, 18 July 2024
By Kuldeep Sharma and Kolawole Omole
SouthNews No. 498, 18 July 2024
By Kuldeep Sharma and Kolawole Omole
Statements
Statement, 31 October 2024
Statement by the South Centre at the 2024 Social Forum of the Human Rights Council
Statement by the South Centre at the 2024 Social Forum of the Human Rights Council
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 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 by the South Centre on the Adoption of the Draft Terms of Reference for a UN Framework Convention on International Tax Cooperation